Have covid-19 and the war in ukraine caused a decline in the value relevance of accounting information? evidence from poland

HIGHLIGHTS

• What: The research sample concerned Polish listed companies. The research focusing on the impact of economic crises on VR is part of the (v) area. Crises and the value relevance of alternative accounting measures There were some research focusing on the impact of a given crisis on the VR of specific accounting measures, other than those usually used in VR research, such as the mentioned ESG disclosures. The results of the analysis focusing on Poland, an emerging market, seem to be useful from the investors` perspective as it can be different than expected based on the evidence . . .
  

   

  

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