Insights of Financial Risk Management in Times of Pandemics: A Scoping Review

P. M. D. S. Pathiraja et al.

International Journal of Accounting and Business Finance2025https://doi.org/10.4038/ijabf.v11i2.184article
ABDC C
Weight
0.50

What the paper says

The global economic disruption caused by pandemics presents significant and unique financial risks to organizations. This scoping review synthesizes existing literature to map the landscape of financial risk management during pandemics. Following the PRISMA-ScR guidelines, we analyzed thirty-six (36) peer-reviewed articles from five databases (1990-2024). Our analysis reveals those pandemics, notably COVID-19, acutely stress credit, market, and liquidity risks across sectors. The findings indicate that financial risks are not uniform, with variation observed by sector, firm size, and individual income levels. We identify a suite of management strategies employed, including government interventions (e.g., loan guarantees), crisis management planning, remote working technologies, and advanced analytics. A significant finding is the overwhelming focus of extant literature on the COVID-19 pandemic, highlighting a critical gap in comparative research on earlier pandemics. To our knowledge, this is among the first reviews to synthesize financial risk management insights across multiple pandemics, providing a foundational framework for future research and practice. The study underscores the necessity for robust, adaptable financial contingency planning to enhance organizational resilience against future pandemic-induced shocks.

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https://doi.org/https://doi.org/10.4038/ijabf.v11i2.184

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@article{p.2025,
  title        = {{Insights of Financial Risk Management in Times of Pandemics: A Scoping Review}},
  author       = {P. M. D. S. Pathiraja et al.},
  journal      = {International Journal of Accounting and Business Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4038/ijabf.v11i2.184},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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