The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies
The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies t...
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Alzahra University
2024-09-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_7875_a2181d74ea5f93e987fb906dad25f557.pdf |
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| author | AliAkbar Farzinfar Mohammad Taghi Kabiri Yassaman Khalili Elham Darajati |
| author_facet | AliAkbar Farzinfar Mohammad Taghi Kabiri Yassaman Khalili Elham Darajati |
| author_sort | AliAkbar Farzinfar |
| collection | DOAJ |
| description | The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies to be negative, and these shortcomings are expected and predictable for the society. Therefore, regarding the level of efficiency, management accountability will be far more acceptable to the public and easier than before to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, which is called conservative efficiency (which means how this principle is used in financial reporting to provide accurate and reliable information to the users of financial statements). In order to achieve the objectives of the research, two hypotheses were considered. In this regard, information related to three years before the outbreak of the Corona pandemic and two years after this epidemic, from 2017 to 2021, was collected for 250 companies as a statistical sample of the research, and using the approach of data envelopment analysis and regression Linear (OLS) was performed using EViews software. The results of this research confirm that companies do not use conservative methods to neutralize the reduction of their efficiency (regardless of the period of covid-19 outbreak), the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the dummy variable of efficiency. and the results of the examination of the second model indicated that regardless of the Corona period, companies have no desire to increase the use of conservative procedures in order to increase efficiency, while the examination of the third research model (which is actually the most complete model of this study) be), it is very remarkable and worthy of consideration, in the way that companies have been encouraged to use more conservative procedures during the Corona period, and in addition, the reduction in efficiency has also increased significantly in creating this incentive (in the mentioned period). |
| format | Article |
| id | doaj-art-0e8a01934e154e5cb207bf3143e579fa |
| institution | DOAJ |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2024-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-0e8a01934e154e5cb207bf3143e579fa2025-08-20T02:39:55ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202024-09-0114328330810.22051/jera.2024.43822.31397875The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of CompaniesAliAkbar Farzinfar0Mohammad Taghi Kabiri1Yassaman Khalili2Elham Darajati3Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.Assistant Professor, Department of Management, Faculty of Administrative and Economic Sciences, Arak University, Arak, IranAssistant Professor, Department of Accounting, Payame Noor University, Tehran, IranPh.D. Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, IranThe covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies to be negative, and these shortcomings are expected and predictable for the society. Therefore, regarding the level of efficiency, management accountability will be far more acceptable to the public and easier than before to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, which is called conservative efficiency (which means how this principle is used in financial reporting to provide accurate and reliable information to the users of financial statements). In order to achieve the objectives of the research, two hypotheses were considered. In this regard, information related to three years before the outbreak of the Corona pandemic and two years after this epidemic, from 2017 to 2021, was collected for 250 companies as a statistical sample of the research, and using the approach of data envelopment analysis and regression Linear (OLS) was performed using EViews software. The results of this research confirm that companies do not use conservative methods to neutralize the reduction of their efficiency (regardless of the period of covid-19 outbreak), the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the dummy variable of efficiency. and the results of the examination of the second model indicated that regardless of the Corona period, companies have no desire to increase the use of conservative procedures in order to increase efficiency, while the examination of the third research model (which is actually the most complete model of this study) be), it is very remarkable and worthy of consideration, in the way that companies have been encouraged to use more conservative procedures during the Corona period, and in addition, the reduction in efficiency has also increased significantly in creating this incentive (in the mentioned period).https://jera.alzahra.ac.ir/article_7875_a2181d74ea5f93e987fb906dad25f557.pdfcorona pandemic (covid-19)efficiencyconservatismconservative efficiency |
| spellingShingle | AliAkbar Farzinfar Mohammad Taghi Kabiri Yassaman Khalili Elham Darajati The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies پژوهشهای تجربی حسابداری corona pandemic (covid-19) efficiency conservatism conservative efficiency |
| title | The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies |
| title_full | The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies |
| title_fullStr | The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies |
| title_full_unstemmed | The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies |
| title_short | The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies |
| title_sort | effect of the outbreak of covid 19 on the conservative efficiency of companies |
| topic | corona pandemic (covid-19) efficiency conservatism conservative efficiency |
| url | https://jera.alzahra.ac.ir/article_7875_a2181d74ea5f93e987fb906dad25f557.pdf |
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