Purpose

The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

Design/methodology/approach

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

Findings

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Originality/value

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.

中文翻译：

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有条件会计稳健性和财务灵活性：新冠大流行对法律索赔形成的影响

 目的

本研究的目的是调查新冠疫情期间有条件会计稳健性指标和财务灵活性对于公司法律索赔管理的重要性和现状。

设计/方法论/途径

研究方法是在SPSS环境中使用统计分析来实施的。本次研究的参与者可以是在证券交易所上市公司工作的专家、专家以及会计领域的专家教授；审计；经济;金融工程和财务管理，分类。研究变量定位工具相关数据于2022年夏季采用滚雪球抽样法收集。

 发现

研究的主要成果之一是，根据在证券交易所工作的专家和专业人士以及学术专家的意见和专业经验，在七个范围内，“电子公司的法律索赔数量”从重要性维度来看，公司在新冠肺炎疫情中的法律索赔主要指标标题下的“企业”；从功能维度看新冠疫情金融韧性主要指标“汇率波动对金融韧性的影响”；从功能维度看，新冠疫情期间公司法律索赔主要指标标题为“公司向政府机构提起的法律索赔数量”；从功能维度来看，新冠疫情下会计条件稳健性主要指标标题下的“公司稳健性得分”；从重要性维度看，新冠疫情金融韧性主要指标标题为“油价波动对金融韧性的影响”；新冠疫情会计条件稳健性主要指标标题下的“基于总资产的行业类型”是从重要性维度计算出来的。

 原创性/价值

尽管之前的文献研究了会计稳健性与财务灵活性之间的直接关联，但本研究的重点是研究后新冠时代会计稳健性与财务灵活性之间的直接关联，并为解决法律索赔而进行。