Author Login IJIRT Partner Network (IPN) Login

INVESTIGATING THE RELATIONSHIP BETWEEN ACCOUNTING QUALITY AND FIRM PERFORMANCE

  • Unique Paper ID: 176561
  • Volume: 11
  • Issue: 11
  • PageNo: 5705-5708
  • Abstract:
  • This research investigates the intricate relationship between accounting quality and firm performance, hypothesizing that superior financial reporting enhances operational efficiency and market valuation. Accounting quality is assessed through accruals quality, financial restatements, and disclosure transparency, while firm performance is measured via return on assets (ROA), return on equity (ROE), and stock returns. Drawing on a sample of U.S. S&P 500 firms from 2015 to 2024, this study employs regression analysis to test the linkage. Preliminary findings indicate a significant positive correlation, suggesting that high-quality accounting reduces information asymmetry, lowers the cost of capital, and boosts firm outcomes. The paper offers implications for regulators, managers, and investors, alongside a discussion of limitations and avenues for future research.
Download article email to a friend

Cite This Article

  • ISSN: 2349-6002
  • Volume: 11
  • Issue: 11
  • PageNo: 5705-5708

INVESTIGATING THE RELATIONSHIP BETWEEN ACCOUNTING QUALITY AND FIRM PERFORMANCE

Related Articles

Impact Factor
8.01 (Year 2024)
UGC Approved
Journal no 47859

Join Our IPN

IJIRT Partner Network

Submit your research paper and those of your network (friends, colleagues, or peers) through your IPN account, and receive 800 INR for each paper that gets published.

Join Now

Latest Publication

Archive

View More

Recent Conferences

NCSEM 2024

National Conference on Sustainable Engineering and Management - 2024 Last Date: 15th March 2024

Submit inquiry