IDEAS home Printed from https://ideas.repec.org/a/asi/aeafrj/v15y2025i8p1189-1197id5502.html
   My bibliography  Save this article

Analysis of the impact of the COVID-19 pandemic on financial reporting and financial performance (Case of Jordan)

Author

Listed:
  • Omar Fareed Shaqqour

Abstract

The research aims to analyze the impact of the COVID-19 pandemic (CP) on financial reports and financial performance (FP). The analytical approach was followed through a study model that shows the independent variable (CP) and the dependent variable (FP). To achieve the study's objectives, three indicators were used to measure the dependent variable (FP): the return on assets rate (ROA), the financial leverage ratio, and the company growth rate. The independent variable (CP) was measured by comparing the FP of companies listed on the Amman Stock Exchange (ASE) before and during the CP. The study was conducted on companies listed on ASE for the year 2021, for which the data required to implement this study is available, represented in the financial statements of companies listed on ASE during the period 2019-2020, with a total of 149 companies. The results indicated that the CP impacted ROA, leverage ratio, and growth rate in the services sector, while no impact was observed in the industrial and financial sectors of ASE. The study also showed that the impact of CP on ROA varied according to the company sector.

Suggested Citation

  • Omar Fareed Shaqqour, 2025. "Analysis of the impact of the COVID-19 pandemic on financial reporting and financial performance (Case of Jordan)," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 15(8), pages 1189-1197.
    • Handle: RePEc:asi:aeafrj:v:15:y:2025:i:8:p:1189-1197:id:5502
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5002/article/view/5502/8350
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:aeafrj:v:15:y:2025:i:8:p:1189-1197:id:5502. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5002/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.