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Purpose: Pandemics lead to a sudden decline in the level of economic activities. Lending institutions reduce credit supply to businesses due to fears of rising bad debts during a pandemic. This chapter highlights some approach to financial regulation and bank supervision during a pandemic such as the SARS and COVID-19 pandemic.

Methodology: This chapter uses discourse analysis based on the literature on banking regulation and supervision.

Findings: The author shows that financial regulation during a pandemic can be enhanced by diversifying the financial system, maintaining adequate liquidity in the financial system, stimulating financial institutions to provide more credit, delaying the recognition of significant increase in credit risk, lowering the reference interest rate to encourage more lending, and providing stimulus packages to financial institutions in the economy. The author also suggest measures to improve bank supervision during a pandemic which include adopting a flexible supervisory framework, modifying bank supervisory examinations, using ad hoc stress tests, releasing the countercyclical capital buffer to banks, and increase the use of regulatory forbearance.

Implications: The implication of these approaches to coping with a pandemic is that these measures can help to ensure the survival of small and large businesses and financial institutions. It can also help to preserve jobs and help to reduce the long-term damage to the economy caused by the pandemic.

Originality: Prior studies have not examined the effect of COVID-19 pandemic on bank supervision and financial regulation.

Purpose: This chapter discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak.

Method: This chapter presents a reflective discussion of the accounting practices and financial reporting options for firms during a pandemic, ­focusing on the interface between financial reporting and pandemics.

Findings: Accounting practices or techniques such as fair value accounting, big-bath accounting, loss avoidance, and income smoothing t­echniques can help to dampen the effect of a pandemic on firm performance.

Practical Implications and Significance: Some implications about the merits and risks of accounting during pandemics are highlighted and discussed.

Originality: Although the coronavirus COVID-19 crisis is, to some extent, still unfolding, there is limited empirical evidence on the implication for accounting.

As the world continues to navigate between the “new normal” and the “next normal” of an ongoing pandemic, recovery plans of several tourism destinations are still not bringing desired results. The COVID-19 pandemic has exposed long standing structural weaknesses and gaps in tourism policies worldwide. The formulation of tourism policies based on the pandemic context is therefore a need of the hour. However, due to lock-down and physical distancing measures, data collection for the development of research-based tourism policies has not been possible. In this case, evidence-based policies stand as a workable option. Drawing from the book Tourism Destination Management in a Post-Pandemic Context, this policy document proposes a synthesis of tourism policies embraced by destinations struggling in the pandemic context. Lessons show that rebuilding tourism requires policies that address structural weaknesses, advance key priorities, foster global solidarity and take advantage of new opportunities. This piece of study comes to the conclusion that tourism policies post pandemic need to be based on seven pillars, namely mitigation, vaccination, collaboration, information, promotion, education and investigation.

This paper aims to highlight lessons from the COVID-19 pandemic for planning for the future of our ageing society. It looks at trends, changes in our society and implications for people of all ages. It focusses on the importance of planning and whether COVID-19 will lead to long-term changes.

This paper draws on the author’s experiences running an intergenerational organisation during the pandemic and other work associated with ageing well.

This paper highlights some of the risks and unknowns we face going forwards and points to lessons and opportunities for “building back better”.

This paper is based on a review of published articles and viewpoints.

The COVID-19 pandemic has challenged people of all ages in different ways, some of which have tested intergenerational solidarity. At the same time, the pandemic has raised issues which we must all address going forward: planning for future pandemics, planning for an ageing society and ensuring that future planning works for all generations. This paper explores all these themes in the light of lessons from COVID-19. Firstly, despite much risk assessment and scenario planning, we were not well placed in the UK or across the world to respond to the multiple challenges of COVID-19. Have we learned the lessons to be able to deal better with the inevitable pandemics that will follow in the future? It is also well documented that the pandemic has exacerbated existing inequalities in our society. What will the long-term impact be for longevity and will less healthy lives reverse the trend of increasing life expectancy? Secondly, what are the lessons for our ageing society? As life expectancy rises, what will the quality of life be like in those added years? Many of today’s babies can expect to have a 100-year life. What does that mean for the way we lead our lives and can we ensure that everyone can age well? Third, these are not just issues for older people, but for people of all ages and generations. The Covid-19 experience has been different for younger and older people – whether it has been health or job security, income, taxation or housing. Questions of intergenerational fairness have again raised their heads, alongside the longer term impact for future generations.

Firstly, despite much risk assessment and scenario planning, we were not well placed in the UK or across the world to respond to the multiple challenges of COVID-19. Have we learned the lessons to be able to deal better with the inevitable pandemics that will follow in the future? It is also well documented that the pandemic has exacerbated existing inequalities in our society. What will the long-term impact be for longevity and will less healthy lives reverse the trend of increasing life expectancy? Secondly, what are the lessons for our ageing society? As life expectancy rises, what will the quality of life be like in those added years? Many of today’s babies can expect to have a 100-year life. What does that mean for the way we lead our lives and can we ensure that everyone can age well? Thirdly, these are not just issues for older people, but for people of all ages and generations. Measures that bring older and younger people together and encourage meaningful mixing will help increase understanding and awareness between generations. This has huge implications for our society and communities.

This paper reaches two main conclusions. Firstly, the well-known saying: “failing to plan is planning to fail”. This applies to all the issues discussed in this paper re future pandemics, our ageing society and future generations. Secondly, the experience of the COVID-19 pandemic should be the catalyst for changing the way we live and lead to new beginnings. We cannot just carry on as before.

The Covid-19 pandemic appears to have engendered heterogeneous effects on individuals’ labour market prospects. This paper focuses on two possible sources of a heterogeneous exposition to labour market risks associated with the pandemic outbreak: the routine task content of the job and the teleworkability. To evaluate whether these dimensions played a crucial role in amplifying employment and wage gaps among workers, we focus on the case of Italy, the first EU country hit by Covid-19.

Investigating the actual effect of the pandemic on workers employed in jobs with a different degree of teleworkability and routinization, using real microdata, is currently unfeasible. This is because longitudinal datasets collecting annual earnings and the detailed information about occupations needed to capture a job’s routine task content and teleworkability are not presently available. To simulate changes in the wage distribution for the year 2020, we have employed a static microsimulation model. This model is built on data from the Statistics on Income and Living Conditions (IT-SILC) survey, which has been enriched with administrative data and aligned with monthly observed labour market dynamics by industries and regions.

We measure the degree of job teleworkability and routinization with the teleworkability index (TWA) built by Sostero et al. (2020) and the routine-task-intensity index (RTI) developed by Cirillo et al. (2021), respectively. We find that RTI and TWA are negatively and positively associated with wages, respectively, and they are correlated with higher (respectively lower) risks of a large labour income drop due to the pandemic. Our evidence suggests that labour market risks related to the pandemic – and the associated new types of earnings inequality that may derive – are shaped by various factors (including TWA and RTI) instead of by a single dimension. However, differences in income drop risks for workers in jobs with varying degrees of teleworkability and routinization largely reduce when income support measures are considered, thus suggesting that the redistributive effect of the emergency measures implemented by the Italian government was rather effective.

No studies have so far investigated the effect of the pandemic on workers employed in jobs with a different degree of routinization and teleworkability in Italy. We thus investigate whether income drop risks in Italy in 2020 – before and after income support measures – differed among workers whose jobs are characterized by a different degree of RTI and TWA.

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on company innovation, specifically centering on the quantity and quality of innovation. The paper aims to provide a comprehensive understanding of whether the epidemic inhibits innovation and the role of digital transformation in mitigating this negative impact.

The paper uses a quasi-experimental study of the COVID-19 pandemic and constructs a differential model to analyze the relationship between the epidemic and firm innovation in three dimensions: total, quantity and quality. The paper also uses a difference-in-difference-in-differences model to test whether digital transformation of firms mitigates the negative impact of the epidemic and its mechanism of action.

The results show that COVID-19 significantly reduced the overall level of firm innovation, primarily in terms of quantity rather than quality. Furthermore, this study finds that digital transformation plays a pivotal role in mitigating the pandemic’s adverse impact on innovation. By addressing financing constraints and countering demand insufficiency, digital transformation acts as a catalyst for preserving and fostering innovation during and after the pandemic.

This study extends the current research on the pandemic’s impact on firm innovation at the micro level. It offers valuable insights into strategies for fostering digital transformation among Chinese enterprises in the post-pandemic era.

Working mothers experienced dramatic changes to their daily routines during the COVID-19 pandemic. Many began to work from home as they simultaneously tried to balance work demands with tending to their children. The purpose of the current study was to examine working mothers’ experiences during the pandemic.

In order to examine working mothers’ experiences of telework during the pandemic, we conducted a focus group study. 45 working mothers participated, and they answered questions about their experiences.

Three themes emerged from the focus groups: (1) motivation shifts amongst working mothers; (2) difficulty balancing roles as mother and employee; and (3) workplace expectations and support. Many mothers reported that their overall motivation as employees had decreased and that they experienced difficulty in fully attending to their work and their child(ren)’s needs. As mothers navigated the stress of working during the pandemic, they reported varying levels of workplace support and many credited working with other parents as a primary contributor to feeling supported.

The findings from the current study add to the growing body of literature documenting the dark side of teleworking for mothers who struggled immensely with work–life balance. This study builds on past research by allowing mothers to share their experiences in their own words and offering suggestions for how organizations can support mothers in navigating these ongoing challenges as teleworking continues to remain prevalent. The narratives collected hold important implications for practices and policies to best support the needs of mothers as they continue to work and care for their children within the home.

This paper aims to examine the impact of the COVID-19 pandemic on the private label food products, specifically assessing the stability and changes in factors influencing purchasing decisions, and comparing pre-pandemic and post-pandemic datasets.

The study employs the Extra Tree Classifier method, a robust quantitative approach, to analyse data collected from questionnaires distributed among two distinct consumer samples. This methodological choice is explicitly adopted to provide a clear classification of factors influencing consumer preferences for private label products, surpassing conventional qualitative methods.

Despite the profound disruptions caused by the COVID-19 pandemic, this research underscores the persistent hierarchy of factors shaping consumer choices in the private label food market, showing an overall stability in consumer behaviour. At the same time, the analysis of individual variables highlights the positive increase in those related to product quality, health, taste, and communication.

The use of online surveys for data collection may introduce a self-selection bias, and the non-probabilistic sampling method could limit the generalizability of the results.

Practical implications suggest that managers in the private label industry should prioritize enhancing quality control, ensuring effective communication, and dynamically adapting strategies to meet evolving consumer preferences, with a particular emphasis on quality and health attributes.

This study contributes to the existing body of literature by providing insights into the profound transformations induced by the COVID-19 pandemic on consumer behaviour, specifically in relation to their preferences for private label food products.

This study aims to focus on exploring the impact of the COVID-19 pandemic on the students’ academic performance in Jordanian higher education during the outbreak of the pandemic, evaluating the e-learning education and evaluating online education in practical lessons during the pandemic according to the university type, educational level, academic year and different specializations or faculty.

This study provides quantitative and qualitative analysis on the students’ e-learning performance during the pandemic. It presents the analysis of online learning preference of 424 questionnaires and 85 structured interviews with the university’s students and examines whether there is significant impact of the COVID-19 pandemic on their academic performance.

The findings of this study present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic, and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.

The findings of this research present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.