Profit reporting and quality analysis of profit to shareholders in past of pandemic era

This paper aims to knows about profit reporting and describes the quality analysis of shareholders in Pandemic Era. The methods use is quantitative methods. test results prove that dividend distribution status has a positive relationship earnings (companies distribute dividends have better than companies do not dividends). Thus, pay are empirically proven higher discretionary accruals, standard deviations, absolute error values projecting accruals cash flows, more relevant predicting future firm value.