Open Access
Issue
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 01045
Number of page(s) 13
Section Global Impact of COVID 19 on Economy and Society
DOI https://doi.org/10.1051/shsconf/20219201045
Published online 13 January 2021
  1. Europeen Securities and Markets Authority (ESMA). (2020, May 20). ESMA calls for transparency on COVID-19 effects in half-yearly financial reports. Retrieved from: https://www.esma.europa.eu/press-news/esma-news/esma-calls-transparency-covid-19-effects-in-half-yearly-financial-reports. [Google Scholar]
  2. Financial Stability Board (FSB). (2020, July 15). Addressing financial stability risks of COVID-19. Retrieved from: https://www.fsb.org/work-of-the-fsb/addressing-financial-stability-risks-of-covid-19/. [Google Scholar]
  3. Accountancy Europe. (2020, March 20). Coronavirus crisis: implications on reporting and auditing. Retrieved from: https://www.accountancyeurope.eu/publications/coronavirus-crisis-implications-on-reporting-and-auditing/. [Google Scholar]
  4. International Federation of Accountants (IFAC). (2020, April 13). The Financial Reporting Implications of COVID-19. Retrieved from: https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/financial-reporting-implications-covid-19. [Google Scholar]
  5. IFRS® (2020, March 27). Application of IFRS 9 in the light of the coronavirus uncertainty. Retrieved from: https://www.ifrs.org/news-and-events/2020/03/application-of-ifrs-9-in-the-light-of-the-coronavirus-uncertainty/. [Google Scholar]
  6. ICAEW (2020, May 1). COVID-19 and going concern: increased risk of material uncertainties. Retrieved from: https://www.icaew.com/insights/viewpoints-on-the-news/2020/may-2020/covid19-and-going-concern-increased-risk-of-material-uncertainties?utm_campaign=Members%20-%20ICAEW&utm_medium=email&utm_source=1394170_ICAEWDaily_News_01May2020&utm_content=lead&dm_i=47WY,TVQY,KDBGB,3MHTG,1. [Google Scholar]
  7. Ertimur, Y., & Ferri, F. (2019). JAR Virtual Issue on Corporate Governance-When is Corporate Governance Research Relevant to Accounting? Evidence from JAR 2002-2018. Journal of Accounting Research, 57(5), 1-15. [Google Scholar]
  8. Bachev, I. (2019). Combating Financial Statement Fraud–an Analysis and Model for the Republic of Bulgaria. Икономически изследвания, (3), 42-71. [Google Scholar]
  9. Gong, B., Zhang, S., Yuan, L., & Chen, K. Z. (2020). A balance act: minimizing economic loss while controlling novel coronavirus pneumonia. Journal of Chinese Governance, 1-20. [Google Scholar]
  10. Goodell, J. W. (2020). COVID-19 and finance: Agendas for future research. Finance Research Letters, 35, 101512. [CrossRef] [PubMed] [Google Scholar]
  11. Kovalova, E., & Frajtova Michalikova, K. (2020). The creative accounting in determining the bankruptcy of Business Corporation. In SHS Web of Conferences, 74, 01017. EDP Sciences. [CrossRef] [EDP Sciences] [Google Scholar]
  12. Panos, G. A., & Wilson, J. O. (2020). Financial literacy and responsible finance in the FinTech era: capabilities and challenges. [Google Scholar]
  13. Basheva,S. (2020). Conceptual basis of accounting theory – accounting rules, book: accounting and its contribution to the economic science, 2020, р.51-64, E-ISBN-10: 978-619-232-2; Retrieved from: https://www.ceeol.com/search/chapter-detail?id=876990. [Google Scholar]
  14. Conceptual Framework for Financial Reporting 2018 (the Framework), §3.9.; https://audit-bg.com/wp-content/uploads/dokumenti/framework.pdf. [Google Scholar]
  15. IAS 1 Presentation of Financial Statements, § 26-27; Retrieved from: http://eifrs.ifrs.org/eifrs/PdfAlone?id=24397&sidebarOption=UnaccompaniedIas. [Google Scholar]
  16. Accounting Standard 13-Reporting in liquidation and insolvency. https://kik-info.com/schovodstvo/nss-2019.php. [Google Scholar]
  17. Caligiuri, P., De Cieri, H., Minbaeva, D., Verbeke, A., & Zimmermann, A. (2020). International HRM insights for navigating the COVID-19 pandemic: Implications for future research and practice. Journal of International Business Studies, 1. [Google Scholar]
  18. Beck, T. (2020). 6 Finance in the times of coronavirus. Economics in the Time of COVID-19, 73. [Google Scholar]
  19. Sharma, P., Leung, T. Y., Kingshott, R. P., Davcik, N. S., & Cardinali, S. (2020). Managing uncertainty during a global pandemic: An international business perspective. Journal of Business Research, 116, 188-192. [CrossRef] [Google Scholar]
  20. Financial Reporting Council (FRC). Company Guidance (Update 20 may 2020) (COVID-19). https://www.frc.org.uk/about-the-frc/covid-19/company-guidance-updated-20may-2020-(covid-19)?viewmode=0. [Google Scholar]
  21. Dencey,K. (2020, May 13). IFAC. COVID Makes Clear Why We Need to Improve Corporate Reporting. Retrieved from: https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/covid-makes-clear-why-we-need-improve-corporate-reporting. [Google Scholar]
  22. He, H., & Harris, L. (2020). The Impact of Covid-19 Pandemic on Corporate Social Responsibility and Marketing Philosophy. Journal of Business Research. [Google Scholar]
  23. Stoykova, A. Y., Paskaleva, M. G., & Stoykov, D. Z. (2018). Impact of sentiment indicators on the capital market dynamics and default probability. International Journal of Contemporary Economics & Administrative Sciences, 8(2). [Google Scholar]
  24. Siekelova, A., & Podhorska, I. (2020). Earnings Indicators under the Condition of Globalization. In SHS Web of Conferences (Vol. 74, p. 01031). EDP Sciences. [Google Scholar]
  25. Savova,K., Bachev,I. (2020). Рresentation of the Coronavirus pandemic in financial statements of entities for the year 2019 and prevention of fraud. VII International Multidisciplinary Scientific Conference SOCIAL SCIENCES AND ARTS SGEM 2020, Section Economics & Finance, (pp.143-154). Retrieved from: https://doi.org/10.5593/sws.iscss.2020.7.1/s03.18. [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.