Coronavirus Pandemic and Financial Reporting: A Research in Transportation, Tourism, Food and Beverage Sectors

Abstract

The world was faced with unexpected financial crises by deadly Coronavirus. The virus has affectednegatively bothdeveloped and developing economies equally. Some sectors became incapable of doing business, especially due to the lockdowns.Food and beverage, transportationandtourismsectors are at the top of thosesectorsthat has suffered. In this study,financial reports and operating reviews published by companies which operates infood and beverage, transportation and tourismsectorsduring the pandemic is analyzed by content analysis method.Keywords:Coronavirus (COVID-19) Crisis, Business, Financial reporting