Contemporary Health Crisis, the Nature of Property Rights, and the Correlation Between Earnings Value

Abstract

The outbreak of the COVID-19 epidemic has caused major changes in Chinas economic environment. This paper takes the outbreak of the new crown epidemic in early 2020 as a node, and takes the annual reports of A-share listed companies from 2018 to 2021 as a sample, and uses the price model and income model to empirically test the impact of the new crown epidemic on and after the impact of accounting information and property rights. The moderating effect of structure on both. The research results show that the outbreak of the new crown epidemic has enhanced the correlation of surplus value, and in the normalization stage of the epidemic, the correlation of surplus value will return to the original state, while state-owned property rights can speed up the recovery of the correlation of surplus value, making it drop to the original state. There are levels.