{"id":"https://openalex.org/W3209041940","doi":"https://doi.org/10.1108/imds-04-2021-0239","title":"Analysis and impact of COVID-19 disclosures: is IT-services different from others?","display_name":"Analysis and impact of COVID-19 disclosures: is IT-services different from others?","publication_year":2021,"publication_date":"2021-10-24","ids":{"openalex":"https://openalex.org/W3209041940","doi":"https://doi.org/10.1108/imds-04-2021-0239","mag":"3209041940"},"language":"en","primary_location":{"id":"doi:10.1108/imds-04-2021-0239","is_oa":false,"landing_page_url":"https://doi.org/10.1108/imds-04-2021-0239","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058306326","display_name":"Adrija Majumdar","orcid":"https://orcid.org/0000-0002-2672-3165"},"institutions":[{"id":"https://openalex.org/I150870154","display_name":"Indian Institute of Management Ahmedabad","ror":"https://ror.org/02egcpy68","country_code":"IN","type":"education","lineage":["https://openalex.org/I150870154"]}],"countries":["IN"],"is_corresponding":true,"raw_author_name":"Adrija Majumdar","raw_affiliation_strings":["Indian Institute of Management Ahmedabad, Ahmedabad, India"],"affiliations":[{"raw_affiliation_string":"Indian Institute of Management Ahmedabad, Ahmedabad, India","institution_ids":["https://openalex.org/I150870154"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101648899","display_name":"Pranav Singh","orcid":"https://orcid.org/0000-0002-3727-3059"},"institutions":[{"id":"https://openalex.org/I150870154","display_name":"Indian Institute of Management Ahmedabad","ror":"https://ror.org/02egcpy68","country_code":"IN","type":"education","lineage":["https://openalex.org/I150870154"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Pranav Singh","raw_affiliation_strings":["Indian Institute of Management Ahmedabad, Ahmedabad, India"],"affiliations":[{"raw_affiliation_string":"Indian Institute of Management Ahmedabad, Ahmedabad, India","institution_ids":["https://openalex.org/I150870154"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5058306326"],"corresponding_institution_ids":["https://openalex.org/I150870154"],"apc_list":null,"apc_paid":null,"fwci":1.7185,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.86081915,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":"123","issue":"1","first_page":"345","last_page":"366"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9995999932289124,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9995999932289124,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9948999881744385,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.9921000003814697,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6123297810554504},{"id":"https://openalex.org/keywords/originality","display_name":"Originality","score":0.5923937559127808},{"id":"https://openalex.org/keywords/coronavirus-disease-2019","display_name":"Coronavirus disease 2019 (COVID-19)","score":0.5712920427322388},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5253804922103882},{"id":"https://openalex.org/keywords/recession","display_name":"Recession","score":0.5235799551010132},{"id":"https://openalex.org/keywords/pandemic","display_name":"Pandemic","score":0.499971866607666},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"Information asymmetry","score":0.48830604553222656},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.47275835275650024},{"id":"https://openalex.org/keywords/commission","display_name":"Commission","score":0.4437117576599121},{"id":"https://openalex.org/keywords/ambiguity","display_name":"Ambiguity","score":0.4198007881641388},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.4017210602760315},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.36277806758880615},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.29446911811828613},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.1975378692150116},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.16931238770484924},{"id":"https://openalex.org/keywords/disease","display_name":"Disease","score":0.1142924427986145},{"id":"https://openalex.org/keywords/medicine","display_name":"Medicine","score":0.11107799410820007}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6123297810554504},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5923937559127808},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.5712920427322388},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5253804922103882},{"id":"https://openalex.org/C195742910","wikidata":"https://www.wikidata.org/wiki/Q176494","display_name":"Recession","level":2,"score":0.5235799551010132},{"id":"https://openalex.org/C89623803","wikidata":"https://www.wikidata.org/wiki/Q12184","display_name":"Pandemic","level":5,"score":0.499971866607666},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.48830604553222656},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.47275835275650024},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.4437117576599121},{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.4198007881641388},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4017210602760315},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.36277806758880615},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29446911811828613},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1975378692150116},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16931238770484924},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.1142924427986145},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.11107799410820007},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C165556158","wikidata":"https://www.wikidata.org/wiki/Q83937","display_name":"Keynesian economics","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/imds-04-2021-0239","is_oa":false,"landing_page_url":"https://doi.org/10.1108/imds-04-2021-0239","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W1517565658","https://openalex.org/W1988972708","https://openalex.org/W2034781625","https://openalex.org/W2036525104","https://openalex.org/W2036805455","https://openalex.org/W2037652649","https://openalex.org/W2061339296","https://openalex.org/W2069772414","https://openalex.org/W2085807208","https://openalex.org/W2092245403","https://openalex.org/W2108014725","https://openalex.org/W2119412165","https://openalex.org/W2154187126","https://openalex.org/W2157635163","https://openalex.org/W2164373916","https://openalex.org/W2185956555","https://openalex.org/W2523170239","https://openalex.org/W2762466482","https://openalex.org/W3015183602","https://openalex.org/W3033584866","https://openalex.org/W3034456698","https://openalex.org/W3036345900","https://openalex.org/W3036373519","https://openalex.org/W3036495543","https://openalex.org/W3040110181","https://openalex.org/W3042561076","https://openalex.org/W3043939328","https://openalex.org/W3085545508","https://openalex.org/W3087523680","https://openalex.org/W3089030745","https://openalex.org/W3094404852","https://openalex.org/W3121368557","https://openalex.org/W3122276798","https://openalex.org/W3122300128","https://openalex.org/W3122309589","https://openalex.org/W3122770007","https://openalex.org/W3124487186","https://openalex.org/W3124743426","https://openalex.org/W3124750317","https://openalex.org/W3124766520","https://openalex.org/W3125499115","https://openalex.org/W3145342109","https://openalex.org/W4238888519","https://openalex.org/W4246717364"],"related_works":["https://openalex.org/W2593155302","https://openalex.org/W2041415459","https://openalex.org/W2072812638","https://openalex.org/W3126095231","https://openalex.org/W2352855287","https://openalex.org/W2378906650","https://openalex.org/W2384288445","https://openalex.org/W2382526412","https://openalex.org/W4200071106","https://openalex.org/W2347474189"],"abstract_inverted_index":{"Purpose":[0],"There":[1],"is":[2,10],"ambiguity":[3],"regarding":[4],"whether":[5,111],"coronavirus":[6],"disease":[7],"2019":[8],"(COVID-19)":[9],"a":[11,183],"boon":[12],"or":[13],"bane":[14],"for":[15,224],"the":[16,21,30,36,48,59,62,65,77,97,101,112,123,127,144,161,180,202,207,211,214,217,230,237,246,252],"IT":[17,44,55,153],"services":[18,154],"industry.":[19],"On":[20,35],"one":[22],"hand,":[23,38],"it":[24,75,149,169],"has":[25],"created":[26],"opportunities,":[27],"especially":[28],"with":[29],"growth":[31],"of":[32,61,79,92,115,122,130,186,213,219,248],"collaborative":[33],"technologies.":[34],"other":[37,124],"many":[39],"firms":[40,56,95,117,155,174],"have":[41,57],"reduced":[42],"their":[43,165],"budgets":[45],"owing":[46],"to":[47,159,177,189],"ongoing":[49],"recession.":[50],"This":[51],"study":[52],"explores":[53],"how":[54],"assessed":[58,134],"risk":[60,128],"pandemic":[63,163,181,215],"in":[64,96,107,164,195,210,229],"early":[66],"days":[67],"and":[68,103,109,200,216,242,244],"informed":[69],"capital":[70],"market":[71],"participants.":[72],"In":[73],"addition,":[74],"examines":[76],"impact":[78],"such":[80],"online":[81],"disclosures":[82,132,241],"on":[83,100,239],"information":[84,203],"asymmetry.":[85],"Design/methodology/approach":[86],"The":[87,234],"authors":[88,235],"analysed":[89],"annual":[90,166,196],"reports":[91,197],"publicly":[93],"listed":[94],"USA":[98],"filed":[99],"Securities":[102],"Exchange":[104],"Commission":[105],"website":[106],"2020":[108],"examined":[110],"disclosure":[113],"scenario":[114],"technology":[116,173,243],"was":[118,133,141,150,170,222],"different":[119],"from":[120],"that":[121,152,172,175],"industries.":[125],"Moreover,":[126],"sentiment":[129],"COVID-19-related":[131],"by":[135,225],"employing":[136,226],"text":[137],"analytics.":[138],"Information":[139],"asymmetry":[140,204],"measured":[142],"using":[143],"bid\u2013ask":[145],"spread.":[146],"Findings":[147],"Overall,":[148],"found":[151],"were":[156],"less":[157],"likely":[158],"discuss":[160],"COVID-19":[162,194],"reports.":[167],"Interestingly,":[168],"observed":[171],"chose":[176],"communicate":[178],"about":[179,193,206,251],"had":[182],"lower":[184],"incidence":[185],"words":[187],"related":[188],"risks.":[190],"Furthermore,":[191],"communicating":[192,250],"calms":[198],"investors":[199],"improves":[201],"situation":[205],"firm.":[208],"Variation":[209],"severity":[212],"responses":[218],"state":[220],"governments":[221],"controlled":[223],"state-fixed":[227],"effects":[228],"empirical":[231],"models.":[232],"Originality/value":[233],"inform":[236],"literature":[238],"corporate":[240],"highlight":[245],"importance":[247],"effectively":[249],"pandemic.":[253]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
