Impact Of Covid-19 Driven Performance Changes on Entities’ Voluntary Disclosures in Statutory Financial Statements – The Evidence from Warsaw Stock Exchange
Insights in Accounting Practices and Financial Management: 37FINACC 2021
The purpose of the paper is to examine the way Covid-19 influenced the disclosures made by financial statement preparers in the statutory financial statements. The pandemic was strong but one-off factor that stressed performance of many companies. That makes it difficult to stakeholders to distinguish…