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The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality

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  • Lin‐Hui Yu
  • Yan‐Yu Chou
  • Rong‐Ruey Duh
  • Jengfang Chen

Abstract

In this study, we investigate whether investors perceived earnings quality to be impaired by lockdown policies implemented to control the spread of COVID‐19. Using a sample of American Depositary Receipts (ADR) firms, we find that investors perceived earnings quality to be adversely impacted as the lockdown period lengthened. This effect is more pronounced in countries with a history of scandals and among younger companies. Our findings provide valuable insights for stakeholders focused on assessing the impact of COVID‐19 on earnings quality.

Suggested Citation

  • Lin‐Hui Yu & Yan‐Yu Chou & Rong‐Ruey Duh & Jengfang Chen, 2025. "The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3291-3309, December.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:4:p:3291-3309
    DOI: 10.1111/acfi.70040
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