ISSN: 2225-8329
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This study aims to investigate the impact of COVID-19 on the performance and value relevance of financial information in Malaysian agricultural firms through the lens of Agency Theory. Specifically, it examines how the pandemic has affected the operational performance of agricultural companies and the extent to which it has influenced the value relevance of financial information, including market value, book value, and earnings. The sample consists of 56 listed agricultural firms, with financial data collected from their annual reports covering the period from 2018 to 2021. Utilizing a quantitative approach and regression analysis, the study finds that COVID-19 has had a measurable impact on both firm performance and the value relevance of financial information.
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