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Public Economics and Finance Pre-during-Post COVID-19 Pandemic
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Public Economics and Finance Pre-during-Post COVID-19 Pandemic

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Applied Economics and Finance".

Deadline for manuscript submissions: closed (31 May 2023) | Viewed by 7493

Special Issue Editors

Dr. María-Dolores Guillamón

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Guest Editor
Department of Financial Economics and Accounting, Faculty of Economics and Business, Espinardo Campus, University of Murcia, 30100 Murcia, Spain
Interests: public sector accounting; public sector management; public finances; transparency; electoral cycles; budget deviations; efficiency in public services; corruption in public sector
Special Issues, Collections and Topics in MDPI journals
Dr. Ana-María Ríos

E-Mail Website
Guest Editor
Department of Political Science, Social Anthropology and Public Finance, Faculty of Economics and Business, Espinardo Campus, University of Murcia, 30100 Murcia, Spain
Interests: public finances; public management; transparency; corruption; efficiency
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

This Special Issue focuses broadly on the role that different public sector entities can or should play in the context of the COVID-19 pandemic.

The COVID-19 crisis has aspects in common with previous crises caused by different issues. However, it also has differentiating elements, as it has its origins in a health crisis that has affected most countries in the world, with social and economic implications. As a consequence of the above, governments have had to intervene by taking decisions that have affected the economy in general as well as its components (companies, citizens, public entities, etc.).

In this Special Issue we aim to bring together papers related to this event in a broad sense. Some examples of lines of interest may be the consequences that this crisis is having on the economy and on public institutions, comparisons in the economic-financial sphere before, during and after different milestones of the pandemic, how different governments are managing this crisis, and in particular, the role of public finances in this crisis. 

There will be space for historical analyses but also for prospective works which analyze case studies or comparative, analytical or descriptive studies.

We believe that any learning derived from the current situation may be useful for public managers both in the immediate future and in the more distant future.

Dr. María-Dolores Guillamón
Dr. Ana-María Ríos
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • public economics
  • public finances
  • COVID-19
  • crisis
  • financial management
  • financial analysis
  • measures
  • public managers
  • public institutions
  • risks
  • implications

Published Papers (3 papers)

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Research

15 pages, 320 KiB  
Article
Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia
by Enggar Diah Puspa Arum, Rico Wijaya, Ilham Wahyudi and Aulia Beatrice Brilliant
J. Risk Financial Manag. 2023, 16(7), 318; https://doi.org/10.3390/jrfm16070318 - 01 Jul 2023
Cited by 1 | Viewed by 2372
Abstract
The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to [...] Read more.
The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020–2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that when using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID-19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID-19 pandemic. Full article
(This article belongs to the Special Issue Public Economics and Finance Pre-during-Post COVID-19 Pandemic)
19 pages, 1911 KiB  
Article
The Relationship of Fiscal Policy and Economic Cycle: Is Vietnam Different?
by Dung Xuan Nguyen and Trung Duc Nguyen
J. Risk Financial Manag. 2023, 16(5), 281; https://doi.org/10.3390/jrfm16050281 - 22 May 2023
Cited by 1 | Viewed by 2908
Abstract
Fiscal policy is one of the most crucial areas of government economic policy, and it has the potential to influence the economic growth of any nation. According to traditional Keynesian and Ricardian theories, fiscal policy should not be pro-cyclical, and counter-cyclical fiscal policy [...] Read more.
Fiscal policy is one of the most crucial areas of government economic policy, and it has the potential to influence the economic growth of any nation. According to traditional Keynesian and Ricardian theories, fiscal policy should not be pro-cyclical, and counter-cyclical fiscal policy is the most effective alternative. Furthermore, the periodicity of fiscal policy is also heavily influenced by the quality of political institutions and democracies. Thus, this paper examines the relationship between fiscal policy and economic cycle in Vietnam, a developing economy with dramatic change since 2000. The results support the causal relationship between the set of fiscal policy factors, such as public debt, government tax revenues, and government expenditures, by analyzing quarterly data over a twenty-year period beginning in 2000 by using the Vector Error-Correction Model (VECM). Therefore, the adaptation of fiscal policy to the phases of the economic cycle and the effective deployment of fiscal policy tools help the sustainability of public finances and stimulate economic growth. Full article
(This article belongs to the Special Issue Public Economics and Finance Pre-during-Post COVID-19 Pandemic)
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21 pages, 898 KiB  
Article
Volatility Spillover among Japanese Sectors in Response to COVID-19
by Hideto Shigemoto and Takayuki Morimoto
J. Risk Financial Manag. 2022, 15(10), 480; https://doi.org/10.3390/jrfm15100480 - 20 Oct 2022
Cited by 3 | Viewed by 1682
Abstract
This study clarifies how risks spread across economic sectors and indicates the sectors that are the most affected to help investors with asset allocation and to support them in risk management. Although the Japanese stock market is one of the relatively large global [...] Read more.
This study clarifies how risks spread across economic sectors and indicates the sectors that are the most affected to help investors with asset allocation and to support them in risk management. Although the Japanese stock market is one of the relatively large global stock markets, no studies have explored volatility spillovers among its sectors. Using the forecast error variance decomposition of the vector autoregressive model, this study examines the volatility spillovers among sectors classified on the Tokyo Stock Exchange. Our findings show that the pattern of volatility spillovers across sectors in the Japanese stock market differs between a few years preceding the coronavirus disease 2019 (pre-COVID-19), from 2014 to 2019, and during the COVID-19 period, in 2020. Although the energy resources and bank sectors are risk receivers in the pre-COVID-19 period, these sectors are risk transmitters during the COVID-19 period. We also find that volatility spillovers in the Japanese stock market are mainly driven by negative realized semivariance. These results are useful for asset allocation and risk management. Full article
(This article belongs to the Special Issue Public Economics and Finance Pre-during-Post COVID-19 Pandemic)
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