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@article{176561,
        author = {Urvitkumar Vaghela and Grecy Jasoliya and Tulsi Rathod and Vishava Sakariya},
        title = {INVESTIGATING THE RELATIONSHIP BETWEEN ACCOUNTING QUALITY AND FIRM PERFORMANCE},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {11},
        pages = {5705-5708},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=176561},
        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.},
        keywords = {},
        month = {April},
        }