Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326089 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2318019 [Year:] 2024 [Pages:] 1-13
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The widespread coronavirus (COVID-19) has sparked considerable worry among businesses worldwide, including Ghana. Despite a growing body of information on market and business reactions to the COVID-19 pandemic, there are few to no studies that have empirically examined the direct impact of COVID-19 on a firm’s financial reporting. The paper employed a panel regression model to examine COVID-19 impacts on a firm’s financial reporting delay over 3 years for 100 firms in Ghana comprising 30 listed firms and 70 private firms. The study’s empirical findings indicate COVID-19 and financial report delays have a positive and significant relationship. The study also established that the positive relationship is more pronounced for low-performing and private firms. The study recommended that a firm’s operational strategies be improved and well-coordinated during pandemics to avoid reporting and subsequent operational delays.
Subjects: 
COVID-19 pandemic
financial reporting quality
audit timeliness
report delay
Ghana
JEL: 
G30
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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