Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System

【Author】 Wang, Haiyan; Sun, Min; Li, Han; Kang, Diantong; Yan, Lei; Gao, Jianhao

【Source】FRONTIERS IN PUBLIC HEALTH

【影响因子】6.461

【Abstract】A central issue of public health security and the construction of an early warning system is to establish a set of responsibility-oriented incentives and restraint mechanisms. This is closely related to the accounting transparency of the institutional environment and the fear sentiment of the individual's predicament. This study analyses the relationship between accounting transparency, fear sentiment, and COVID-19 through a VAR model analysis. The results show a significant and negative relationship between accounting transparency and daily new COVID-19 patients. In particular, accounting transparency has a negative impact on the increase in the number of people infected with a two-period lag, while the three-period lag in the number of new epidemics has a negative impact on accounting information. Second, accounting transparency has a positive impact on the increase in the search volume on COVID-19 within a three-period lag. After the three-period lag, the number of new epidemics has a positive impact on accounting information. Third, an increase in fear sentiment can be driven by the fear of COVID-19. Fourth, in the public health early warning system, according to the abovementioned time characteristics, the system arranges the emotional counseling, early warning incentives, and institutional constraints to be dealt with in the first 4 days. In addition, in the early warning target-oriented system setting, the parallel system helps to improve the early warning efficiency.

【Keywords】fear sentiment; accounting transparency; COVID-19; blockchain; public health; public health security early warning system

【发表时间】2022 19-Jul

【收录时间】2022-08-15

【文献类型】理论模型

【主题类别】

区块链应用-实体经济-医疗领域