COVID-19 profit warnings: Delivering bad news in a time of crisis

Niamh Brennan (), Victoria C. Edgar and Sean Bradley Power

The British Accounting Review, 2022, vol. 54, issue 2

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.

Keywords: Bad news; Crisis; Disclosure quality; Forecast; Forward-looking information; Profit warning (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0890838921000809
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000809

DOI: 10.1016/j.bar.2021.101054

Access Statistics for this article

The British Accounting Review is currently edited by Nathan Lael Joseph and Alan Lowe

More articles in The British Accounting Review from Elsevier
Bibliographic data for series maintained by Catherine Liu ().