Earnings Quality with Reputation and Performance

Asian Economic and Financial Review

Quang Linh Huynh^1¹ 

[1] Vice Dean for the School of Economics and Law, TraVinh University TraVinh City, Vietnam^1

关键词: Earnings quality;    Corporate reputation;    Corporate performance;    Quantile regression;    Best Vietnamese 50 firms;    Mediating mechanism.;   

DOI  :  10.18488/journal.aefr.2018.82.269.278

学科分类：社会科学、人文和艺术（综合）

来源: Asian Economic and Social Society

【 摘 要 】

The quality of earnings is a potential driver of profit growth. However, it is regarded as a consequence of corporate reputation. Earnings quality is also suggested as a mediator intervening in the association between corporate reputation and corporate performance. This research employs the quantile regression to investigate the linkage between earnings quality and corporate performance. Then, it uses an indirect technique to analyze the mediating effect of earnings quality on the relationship between corporate reputation and corporate performance. The results provide statistical evidence on the comprehensive relationships among earnings quality, corporate reputation and corporate performance. The relationship between earnings quality and corporate performance is statistically supported in a more overall picture at different levels of corporate performance. Furthermore, this research offers statistical evidence on the mediating role of earnings quality in the impact of corporate reputation on corporate performance. The findings are expected to provide business managers with an insight into the complex links among earnings quality, corporate reputation and corporate performance, which will facilitate their decisions on the delivery level of good financial reports as well as on the maintenance of their corporate reputation to the extent that their company can obtain superior improved performance.

【 授权许可】

CC BY