2020
DOI: 10.13106/jafeb.2020.vol7.no12.233
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Mitigating Uncertainty in the Boardroom: Analysis to Financial Reporting for Financial Risk COVID-19

Abstract: This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the… Show more

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Cited by 21 publications
(15 citation statements)
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“…A review of the literature indicates there is a relationship between self-efficacy and job dissatisfaction based on political perception. Therefore, the negative organizational politics perceived by an individual leads to less self-efficacy and decreases organizational attractiveness for encouraging the appropriate inputs (Fast et al, 2014;Jabbar et al, 2020). Employees who have high self-efficacy increase their motivation, job satisfaction, and professional commitment (Zhang & Schwarzer, 1995).…”
Section: Moderator Role Of Self-efficacy and Political Skillmentioning
confidence: 99%
“…A review of the literature indicates there is a relationship between self-efficacy and job dissatisfaction based on political perception. Therefore, the negative organizational politics perceived by an individual leads to less self-efficacy and decreases organizational attractiveness for encouraging the appropriate inputs (Fast et al, 2014;Jabbar et al, 2020). Employees who have high self-efficacy increase their motivation, job satisfaction, and professional commitment (Zhang & Schwarzer, 1995).…”
Section: Moderator Role Of Self-efficacy and Political Skillmentioning
confidence: 99%
“…Diffusion of innovation theory attempts to explain how, why and at what average new ideas and technology spread through cultures (Al-Jabri and Sohail, 2012). Diffusion of innovation theory is basically built on how specific features of a technology consolidate or prevent it using by different users, it has been applied to all innovations (products, practices and ideas; Mohd et al , 2016; Jabbar et al , 2020). There are two wide groups of activities in the innovation process: initiation and implementation.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Those consequences can range from psychological consequences to social consequences. The consequences do not stop there, but there are other types of consequences, which can be slapped with, for example, physical consequences, safety consequences, financial consequences and time (Jabbar et al, 2020;Mitchell, 1992;Perry & Hamm, 1969;Roselius, 1971).…”
Section: Moderator Role Of Perceived Riskmentioning
confidence: 99%