ВЛИЯНИЕ ПАНДЕМИИ (COVID-19) НА ФИНАНСОВЫЕ ПОКАЗАТЕЛИ: РОЛЬ ПРАВИТЕЛЬСТВА И ОРГАНИЗАЦИЙ В ПРЕДОТВРАЩЕНИИ НЕГАТИВНОГО ВЛИЯНИЯ НА СТРАТЕГИЮ КОМПАНИИ
https://doi.org/10.17747/2618-947X-2021-2-138-149
Аннотация
Во время пандемии COVID-19 деловые операции и экономический рост сократились во всем мире. Поскольку пандемии могут снова произойти в будущем, необходимо понимать, какой эффект они оказывают на финансовые показатели выполнения стратегии; как можно определять и прогнозировать будущие эффекты и их влияние на снижение финансовых показателей выполнения стратегии и выявлять роль правительства и организаций в предотвращении негативного влияния на выполнение финансовых показателей стратегии. Анализ основан на большом количестве общедоступных источников, включая научно-исследовательские работы, правительственные документы и отчеты. Эмпирическое исследование основано на анализе восьми ключевых показателей 80 листинговых компаний во всем мире. Результаты показали, что роль правительства и организаций по будущему предотвращению негативных эффектов на финансовые показатели стратегии жизненно важны для защиты от влияния таких эффектов. Новизна исследования заключается в добавлении знаний по влиянию негативных эффектов пандемии (COVID-19) на деловые операции компаний и выполнение финансовых показателей стратегии; кроме того, используемый подход не обсуждался в предыдущих исследованиях и позволит прогнозировать влияние пандемии на выполнение финансовых показателей стратегии.
Об авторе
М. М. Тхоттоли
Университет Низва (Оман)
Россия
Россия
PhD, преподаватель, Университет Низва (Оман). Scopus Author ID: 57214318109, Researcher ID AAR-8987-2021, ORCID: https://orcid.org/0000-0003-2195-7226. Область научных интересов: учет, аудит, ERP-системы, предпринимательство, финансовые технологии.
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Рецензия
Для цитирования:
Тхоттоли М.М. ВЛИЯНИЕ ПАНДЕМИИ (COVID-19) НА ФИНАНСОВЫЕ ПОКАЗАТЕЛИ: РОЛЬ ПРАВИТЕЛЬСТВА И ОРГАНИЗАЦИЙ В ПРЕДОТВРАЩЕНИИ НЕГАТИВНОГО ВЛИЯНИЯ НА СТРАТЕГИЮ КОМПАНИИ. Стратегические решения и риск-менеджмент. 2021;12(2):138-149. https://doi.org/10.17747/2618-947X-2021-2-138-149
For citation:
Thottoli M.M. PANDEMIC (COVID-19) EFFECT ON FINANCIAL STATEMENTS: THE ROLE OF GOVERNMENT AND ORGANIZATIONS FOR FUTURE PREVENTION. Strategic decisions and risk management. 2021;12(2):138-149. https://doi.org/10.17747/2618-947X-2021-2-138-149
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