Document Type : Research Paper
Authors
1
Assistant Professor of Accounting Department, Kashan Branch, Islamic Azad University, Kashan
2
Assistant Professor, Department of Management, Faculty of Administrative and Economic Sciences, Arak University, Arak, Iran.
3
Assistant Professor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran.
4
PHD in accounting,
10.22051/jera.2024.43822.3139
Abstract
The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of companies' financial information expect that the impact of the Corona pandemic on the efficiency of companies will be negative, and these shortcomings are expected and predictable for the society. Therefore, the management will be far more acceptable to the public and easier than the past regarding the level of efficiency to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, and in this regard, the information related to the last 5 years, three years before the outbreak of the Corona pandemic and two years after this pandemic, from 2017 to 2021, were collected. The results of this research confirm the fact that regardless of the period of the outbreak of Covid-19, companies do not use conservative methods to neutralize the decrease in their efficiency, the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the imaginary variable of efficiency. and the results of examining the most complete research model are very remarkable and worthy of consideration. In this way, companies have been encouraged to use more conservative procedures during the Corona period, and in addition to that, the reduction in efficiency in creating and increasing this incentive has increased significantly during the Corona period, if the results showed in the previous hypothesis examination. Regardless of the Corona period, companies have no desire to increase the use of conservative procedures to increase efficiency.
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