Titlebook: Information Processing and Accounting Standards; The COVID-19 Pandemi Joseph Olorunfemi Akande,Shame Mugova,Oluwayemi Ib Book 2024 The Edit

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Value Relevance of Economic and Accounting Performance Metrics During the COVID-19 Pandemic in Soutduring the COVID-19 pandemic. This study adopted the Driscoll and Kraay (.:549–560, 1998) nonparametric estimator strategy to avoid the problem of misspecification. The findings reveal that COVID-19 has negative implications for shareholder returns on the Johannesburg Stock Exchange (JSE). In additi

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https://doi.org/10.1007/978-3-031-64869-4Cash Flow; Financial Reporting; Covid 19; Health Crises; Business Process Modelling; Continous Auditing; F

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Value Relevance of Economic and Accounting Performance Metrics During the COVID-19 Pandemic in Soutely, refined economic value added and economic value added momentum, are value relevant to the JSE. Consequently, the chapter concludes that economic-based performance metrics provide superior explanations for shareholder returns on the JSE relative to accounting-based metrics, particularly during the COVID-19 pandemic.

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