COVID-19 profit warnings: Delivering bad news in a time of crisis
Abstract
Profit warnings (large negative earnings surprises) are important corporate reporting documents for delivering bad news and a distinctive corporate communication genre. The 2020 COVID-19 exogenous shock provides a unique worldwide crisis context for company disclosure of bad news. The research develops a genre-based typology/analytical framework for assessing COVID-19 profit warnings’ quality comprising: (1) Four profit warning/forecast quality...
Paper Details
Title
COVID-19 profit warnings: Delivering bad news in a time of crisis
Published Date
Mar 1, 2022
Volume
54
Issue
2
Pages
101054 - 101054
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