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The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?

Author

Listed:
  • Musa Hussam

    (Department of Finance and Accounting, Faculty of Economics, Matej Bel University, Slovakia)

  • Rech Frederik

    (Department of Accounting, Dongbei University of Finance and Economics, China)

  • Yan Chen

    (Department of Accounting, Dongbei University of Finance and Economics, China)

  • Musova Zdenka

    (Department of Corporate Economics and Management, Faculty of Economics, Matej Bel University, Slovakia)

Abstract

Research background: Corporate governance plays an important role in companies’ financial performance and its true importance and relevance are revealed during an economic shock, such as the COVID-19 pandemic. In the past, research regarding corporate governance and financial variables focused solely on performance variables such as Tobin’s Q and ROA. This assessment completely ignores that corporate governance principles have a broader implication on financial variables than only performance.

Suggested Citation

  • Musa Hussam & Rech Frederik & Yan Chen & Musova Zdenka, 2022. "The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 219-242, June.
    • Handle: RePEc:vrs:foeste:v:22:y:2022:i:1:p:219-242:n:4
    DOI: 10.2478/foli-2022-0011
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    More about this item

    Keywords

    Corporate Governance; Corporate Governance Index; COVID-19 pandemic; Bratislava Stock Exchange;
    All these keywords.

    JEL classification:

    • G19 - Financial Economics - - General Financial Markets - - - Other
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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