Márcia R. C. Santos – ESCE, Instituto Politécnico de Setúbal, Portugal and Information Sciences and Technologies and Architecture
Research Center (ISTAR-IUL) at Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Rui Dias – ESCE, Instituto Politécnico de Setúbal, Portugal and CEFAGE-UE, IIFA, University of Évora, Portugal
Paula Heliodoro – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
Paulo Alexandre – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
DOI: https://doi.org/10.31410/ITEMA.2021.81
5th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2021, Online/virtual, October 21, 2021, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-51-6, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.2021
Abstract
Interpretation for the adoption of the International Financial Reporting Standards (IFRS) became to be challenging for organizations. Over time, these standards are changed to accommodate the improvements identified in accounting rules. COVID-19 pandemic impacted accounting reporting considering that contingencies and risks arising from this health crisis should be reported to stakeholders. In order to provide empirical evidence of the most important COVID-19 related practical and academic issues and challenges addressed by academics when reporting under IFRS, this study applies an automated computer-aided analysis for clustering the bibliometric data published concerning IFRS and COVID-19. The results support academic studies and practitioners by identifying the COVID-19 research streams that received the most attention in 2020. This study also suggests guidelines for future research that derive from past academic contributions.
Keywords
IFRS; COVID-19; Academic studies
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