Elmarzouky, Mahmoud; Albitar, Khaldoon; Hussainey, Khaled - In: International Journal of Accounting & Information Management 29 (2021) 5, pp. 776-792
Purpose: This paper aims to investigate whether Covid-19 related information is associated with a higher level of performance disclosure in the annual reports. Furthermore, it examines the moderating effect of corporate governance on the relationship between Covid-19 and the performance...