Hello :) I'm writing an essay about a question below. Can you please help me to have a valid opinion on it?

I need some point lessons to write for it.

what is the relationship between the notions of public interest and decision usefulness of accounting information?

and what could its impact be related to COVID-19?

Thanks for your help :)

Q. Explore the relationship between the notions of public interest and decision usefulness of accounting information with the help of research articles. Discuss how, and to what extent, the current environment due to COVID-19 has impacted the decision usefulness of accounting information? (Use at least five research articles from academic/professional journals.)

Assignment Details According to James R. F. Shipton, Chair, Australian Securities and Investments Commission (ASIC): \"In the current environment, the quality of nancial reports and related disclosures is more important than ever for confident and informed markets and investors. Entities with businesses adversely affected by the COVlD-19 pandemic should focus on reporting of asset values and financial position. Investors expect clear disclosure about the impacts on an entity's businesses, any risks and uncertainties, key assumptions, management strategies and future prospects. ASIC will monitor disclosure by entities in this period to ensure that disclosure is meaningful and useful, and timely as possible. We realise that entities may face uncertainties about future economic and market conditions, and the future impact on their businesses. Accordingly, directors, management and auditors may need to make difficult judgements on asset values and nancial condition. This guidance will help in making these judgements and is one of a number of publications that directors, managers and auditors should consult when preparing their directors' and financial reports. Entities should also refer to ASIC's recent COVID-lQ FAQs on financial reporting and audit, as well as media releases on our website for up to date guidance.\" (CA ANZ, CPA Australia 8: ACID, July 2020)