The Financial Reporting Quality Effect on European Firm Performance

Lopes, Cláudia de Souza; Cerqueira, António; Brandão, Elísio

doi:10.2139/ssrn.2179994

Cited by 3 publications

(4 citation statements)

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“…According to Lopes (2012), there is an inverse relationship between financial reporting quality and financial performance in European countries. Return of Assets (ROA) and Return of Equity (ROE) increased when positive Abnormal Accruals (AA) increased and decreased when negative AA became more negative.…”

Section: The Link Between Financial Reporting Quality and Firm Performancementioning

confidence: 99%

“…ROA and ROE measure the return generated from the assets and equity employed by a firm which measures the financial performance of the firm. These ratios are easy to obtain and make it possible to compare firms of different sizes (Lopes, 2012). ISSN 2738-2028(Online) | Special Edition | 2021 Market to Book Ratio (MTB) identifies market measures of Financial Performance according to prior evidence from Hillman and Keim (2001).…”

Section: Firm Performancementioning

confidence: 99%

“…This study also uses control variables such as leverage, risk, and Big4 firms employed by previous studies (Martínez-Ferrero, 2014;Lopes, 2012).…”

Section: Firm Performancementioning

confidence: 99%

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The Impact of Financial Reporting Quality on Firm Performance

2021

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Financial Reporting Quality is the faithfulness of the information conveyed by the financial reporting process. The quality of information is vital for users of financial information. This study aims to examine the impact of Financial Reporting Quality on Firm Performance in listed companies in Sri Lanka. This study uses a quantitative approach. Secondary data was obtained from listed companies' published annual financial statements over six years (2013)(2014)(2015)(2016)(2017)(2018). The sample consists of 30 listed companies in Sri Lanka from all sectors except Bank, finance, and insurance sector. Thus, the number of observations summed up to 180 in total. Stratified Random sampling method was used to select the sample and the hypothesis has been tested by the random effect model using STATA. Results showed an overall significant relationship for the tested three models where Return of Assets, Return on Equity, and Market to Book Ratio were regressed against Financial Reporting Quality and control variables. However, the relationship between Financial Reporting Quality and individual financial performance indicators was insignificant. Despite the theoretical arguments and empirical findings on the impact of financial reporting quality on financial performance, the study in the Sri Lankan context showed no relationship. This may warrant further research in the area with increased sample size.

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Section: The Link Between Financial Reporting Quality and Firm Performancementioning

confidence: 99%

Section: Firm Performancementioning

confidence: 99%

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The Impact of Financial Reporting Quality on Firm Performance

2021

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“…Informasi yang aktual dan akurat tersebut merupakan dasar pengambilan keputusan yang penting yang dapat meningkatkan kinerja perusahaan. Hasil penelitian ini mengkonfirmasi penelitian yang dilakukan oleh Lopes (2010) di Eropa tentang pengaruh positif signifikan kualitas laporan keuangan terhadap kinerja akuntansi perusahaan.…”

Section: Deksripsi Statistik Penelitianunclassified

Good Corporate Governance dan Kinerja Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2005-2013

Situmorang¹,

Sudana²

2015

JMBI

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This study aims to determine the effect of good corporate governance on corporate's financial performance and market value. Comprehensively, the influence of good corporate governance is proxied by corporate governance perception index and partially are proxied by the quality of information disclosure, independent commisioner, board size, remuneration and nomination committee, institutional ownership, and managerial ownership. The company's financial performance is proxied by the return on assets and market value is proxied by Tobins'q. The study also use other variables, they are firm size, economic conditions, and leverage. The sample used in this study is a non-financial state-owned enterprises that is listed on the Indonesia Stock Exchange in the year of 2005 to 2013The analysis technique used is multiple linear regression. Corporate governance perception index has an unsignificant positive effect on the firm's financial performance and market value. The quality of information disclosure, institutional ownership, and managerial ownership have a significant positive effect on firm's performane. Board size, remuneration and nomination committee, company size, and economi conditions have an unsignificant positive effect on the firm's financial performance and market value, while independent commisioner and leverage have an unsignficant negative impact on the firm's financial performance and market value..

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The impact of corporate governance on firm performance in the Zimbabwean manufacturing sector

Siwadi¹,

Miruka²,

Ogutu³

2015

COC

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Corporate governance studies in Zimbabwe have concentrated on existence of frameworks that control firms. This study focused on the corporate governance factors that are associated with firm performance in the Zimbabwean manufacturing sector. We investigated a sample of 88 companies which were operating at least 80% capacity from 2009 to 2012.Using Return on Assetst (ROA) as a measure of performance and the dependent variable, and 14 corporate governance proxies encompassing board structure, board composition and board procedures as the independent variables, a bivariate and multivariate regression analysis was performed. The results indicated that shareholder concentration, proportion of independent directors, board tenure and access to financial statements are positive and significant to firm performance in the bivariate analysis. On the multivariate regression analysis however, independent directors was positive but not significant. Researchers have not been able to agree on these factors and since corporate governance is largely endogenously determined it can be concluded that factors are influenced by country effects. Thus further studies focusing on similar countries need to be undertaken.

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The Financial Reporting Quality Effect on European Firm Performance

Cited by 3 publications

References 0 publications

The Impact of Financial Reporting Quality on Firm Performance

The Impact of Financial Reporting Quality on Firm Performance

Good Corporate Governance dan Kinerja Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2005-2013

The impact of corporate governance on firm performance in the Zimbabwean manufacturing sector

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