ACCT7009 Group Assignment "Impact of the Pandemic on Firm Performance: Evaluating the Roles of CEO Compensation, Earnings Management, Firm Size, Industry, and Leverage" Preface: The COVID-19 pandemic shook up the business world a lot. It showed us what companies are good at and where they're weak. This study looks at how different companies did during the pandemic. Instead of just looking at what happened, we're digging into all the little things that affected how companies did like CEO compensation, earnings management, firm size, industry distinctions, and financial leverage. Through this examination, our goal is to not only understand the past but to provide insights that can shape future resilient business strategies in the face of global challenges. Objective: To understand and analyze the impact of the COVID-19 pandemic on firms' financial performance by reviewing academic articles and periodic literature, focusing on specific control variables