Article

Do Reputable Companies Produce a High Quality of Financial Statements?

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Abstract

The purpose of this study is to examine the relationship between corporate reputation and earnings quality. This study uses a sample of 1,092 firm year observations from 273 firm listed companies on the Indonesia Stock Exchange from 2013 to 2016, except for the financial industry. We uses a public measure, “100 Top Emiten” by Investor magazine, as a proxy for corporate reputation, while earnings quality is measured by calculating the absolute value of discretionary accrual. Growth of assets, firm size, leverage and profitability are used as control variables in this study. Multiple linear regression analysis is used to test the research hypothesis. The results of the regression in this study indicate that corporate reputation has a positive and significant relationship with earnings quality. This indicates that a reputable company will be encouraged to produce an earnings quality in an effort for the company to maintain investor confidence in the company, so that the company's image and reputation can be maintained. Earnings management in this study was calculated using cross-sectional method instead of time series method. Cross-sectional method is a method by comparing the financial data of a company with a company or other similar industries, whereas the time series method uses the comparison of financial data in a period with the previous period by analyzing what happens behind the trend figures on a company.

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... However, even though the company has many assets, but does not have a good reputation, it will have a negative impact on firm value. Fombrun (2012); Harymawan and Nurillah, 2017) stated that the corporate reputation is a picture of the past and future prospects related to the company's performance. In other words, a large firm size but not accompanied by a good reputation can reflect poor company performance. ...
... Conversely, with a good corporate reputation can be interesting information that the company has performed well, which in turn will increase firm value. This is in line with the statement of Harymawan and Nurillah (2017), namely that investors and creditors are more interested in investing in large companies that have a good reputation. Kaur and Singh (2019b) found that firm size has a positive and significant effect on corporate reputation. ...
... However, this study succeeded in obtaining results in accordance with the opinion of Kaur and Singh (2019b), negotiating with a reputable company instills a sense of trust among stakeholders. Large companies that have a good reputation will have more attractiveness in the eyes of investors (Harymawan and Nurillah, 2017). Investors 'trust and interest in reputable large companies will ultimately influence investors' assessment of these companies. ...
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This study proves that firm size is an antecedent of corporate reputation in increasing firm value. Research model is constructed based on Resource-Based Theory. The populations used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The study uses purposive sampling method and documentary data from annual report and the Corporate Image Index score. Path analysis was used to analyze the data and the mediation hypothesis testing was carried out using Sobel test. The results show that the firm size has a significantly positive effect on corporate reputation, but insignificantly effect on firm value. Further testing shows that corporate reputation has a significantly positive effect on firm value. The Sobel test also proves that corporate reputation mediates the relationship between firm size and firm value. This research contributes to previous research studies related to corporate reputation, which tend to be examined partially what prompted the creation of corporate reputation and other parts of the partial ratings as well
... Some results from this study can be based on sample selection, year period, and the tools used to express the relationship of the variables taken. Harymawan and Nurillah (2017) conducted a study of the relationship between companies and the quality of financial statements produced. This research concludes that companies with high capital will positively influence the quality of financial statements supported. ...
... Each difficulty will be assessed based on core capital, number of offices, business plans, and business activities. The quality of financial statements issued by each bank varies, but Harymawan and Nurillah (2017) reveal that companies with higher levels of achievement will have higher quality financial reports. ...
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This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting
... Feroz et al. (2000) illustrated the application of ANN to test the ability of selected Statement of Auditing Standards No. 53 to predict the targets of the Securities and Exchange Commission's (SEC) investigations and found that an analysis of financial ratios from the trial balance does have predicted value. Harymawan and Nurillah (2017) employed a multiple regression model to test for earnings management in financial reporting and found that corporate reputation has a significant relationship with earnings quality. These studies reinforced the efficiency for using machine learning algorithms as suggested techniques to detect anomalies in financial statements. ...
... For the unranked companies in the DHG stock ticker, there were many anomalies with very unpredictable outcome in the first quarter of 2106. Overall, it may not be to a company's advantage to manipulate their financial statements, especially when the company already has a good reputation (Harymawan and Nurillah, 2017). Table X shows the number of rated firm-quarter. ...
Article
Purpose The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method. Design/methodology/approach The study uses a data set containing financial statements from Quarter 1 – 2001 to Quarter 4 – 2016 of 937 Vietnamese listed firms. In sum, 24 fundamental financial indices are chosen as control variables. The study employs the Mahalanobis distance to measure the proximity of each data point from the centroid of the distribution to point out the extent of the anomaly. Findings The finding shows that the model is capable of ranking quarterly financial reports in terms of credit worthiness. The execution of the model on all observations also revealed that most financial statements of Vietnamese listed firms are trustworthy, while almost a quarter of them are highly anomalous and questionable. Research limitations/implications The study faces several limitations, including the availability of genuine accounting data from stock exchanges, the strong assumptions of a simple statistical distribution, the restricted timeframe of financial data and the sensitivity of the thresholds for anomaly levels. Practical implications The study opens an avenue for ordinary users of financial information to process the data and question the validity of the numbers presented by listed firms. Furthermore, if fraud information is available, similar research can be conducted to examine the tendency for companies with anomalous financial reports to commit fraud. Originality/value This is the first paper of its kind that attempts to build an anomaly detection model for Vietnamese listed companies.
... Good quality financial reports are obtained from good financial data and information. The lower the information contained in the financial reports, the lower the quality of accounting profit, so that it can encourage investors and creditors in assessing the company's actual financial performance (Harymawan & Nurillah, 2017). A good company financial report is a financial report that complies with the established regulations. ...
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The objective of this study is to examine the effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the banking sector in Indonesia. Corporate governance mechanisms in this study are represented by managerial ownership and institutional ownership, reflecting the role of governance structures in influencing accounting practices. The study analyzes a total of 75 data units derived from 25 banking companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period, selected through purposive sampling. This research employs a quantitative research method and relies on secondary data sources, such as annual reports and company financial statements. The analysis technique used is multiple linear regression technique using Stata version 13. The results of the study prove that there is a negative significant effect of financial distress and tax incentives, but there is no significant effect of managerial ownership, institutional ownership, bank size on accounting conservatism.
... They inform shareholders and other stakeholders about the company's financial performance, risks, and opportunities. This transparency enables stakeholders to monitor and hold management accountable for their decisions and actions, promoting trust and confidence in the company's leadership (Garrett et al., 2014;Harymawan & Nurillah, 2017). ...
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This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.
... The four main financial statements that companies prepare are the statement of financial position, also known as the balance sheet; the statement of comprehensive income, also known as the income statement; the statement of cash flows; and the statement of changes in equity. Financial outcomes have obtained great interest, notably from profit-seeking companies that are the cornerstone of any economy in the world (Harymawan and Nurillah, 2017). The senior management relies on these financial statements to make better, well-informed decisions. ...
... This is because high earnings quality (EQ) serve as a foundation for decisionmaking, allowing firms to secure funding, permitting nations to draw in inexpensive capital, and guaranteeing effective resource allocation [3,4,5] (Demerjian et al., 2003). Harymawan & Nurillah, [6] emphasize that high earnings quality allow stakeholders acquire sufficient accountability, credibility, and confidence from the financial statement data. As a result, the 2018 conceptual framework makes it very evident that the goal of financial reporting is to give users access to financial statement data that guides their decisions. ...
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This study aims to (1) determine the association between audit committee effectiveness and earnings quality. (2) examine whether all the audit committee effectiveness attributes such as independence, financial expertise, diligence, resources and authority are significantly related to earnings quality. Methodology: The study used a cross-sectional and correlational research design. Data were collected using a survey research instrument from the Chief Finance Officers and Heads of internal audit departments of 136 regulated firms in Uganda. Data were analyzed using the Statistical Package for Social Scientists V.26. Findings: The findings indicate that audit committee effectiveness is positive and significantly associated with earnings quality. The study also reveals that amongst all the dimensions of audit committee effectiveness, only audit committee financial expertise has a positive and significant effect on earnings quality in regulated firms in Uganda. Research implications/Limitations: This study focused only on regulated firms in Uganda. Future studies could be carried out in unregulated firms in Uganda. Originality/Value: The study is one of the few studies that examines earnings quality using a perception-based approach. Also, the study reveals that only audit committee financial expertise explains more variations in earnings quality than the other four dimensions do, in regulated firms in Uganda.
... This is because high earnings quality (EQ) serve as a foundation for decisionmaking, allowing firms to secure funding, permitting nations to draw in inexpensive capital, and guaranteeing effective resource allocation [3,4,5] (Demerjian et al., 2003). Harymawan & Nurillah, [6] emphasize that high earnings quality allow stakeholders acquire sufficient accountability, credibility, and confidence from the financial statement data. As a result, the 2018 conceptual framework makes it very evident that the goal of financial reporting is to give users access to financial statement data that guides their decisions. ...
Article
This study aims to (1) determine the association between audit committee effectiveness and earnings quality. (2) examine whether all the audit committee effectiveness attributes such as independence, financial expertise, diligence, resources and authority are significantly related to earnings quality. Methodology: The study used a cross-sectional and correlational research design. Data were collected using a survey research instrument from the Chief Finance Officers and Heads of internal audit departments of 136 regulated firms in Uganda. Data were analyzed using the Statistical Package for Social Scientists V.26. Findings: The findings indicate that audit committee effectiveness is positive and significantly associated with earnings quality. The study also reveals that amongst all the dimensions of audit committee effectiveness, only audit committee financial expertise has a positive and significant effect on earnings quality in regulated firms in Uganda. Research implications/Limitations: This study focused only on regulated firms in Uganda. Future studies could be carried out in unregulated firms in Uganda. Originality/Value: The study is one of the few studies that examines earnings quality using a perception-based approach. Also, the study reveals that only audit committee financial expertise explains more variations in earnings quality than the other four dimensions do, in regulated firms in Uganda.
... The existence of earnings management can lead to a good reputation for the company. Furthermore, a good reputation will encourage companies to minimize earnings management practices so that they can generate higher profits (Harymawan & Nurillah, 2017). Therefore, investors will be interested in investing ...
Article
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Increased profits will attract shareholders. In order to attract their attention, companies will conduct various ways about the financial health and company performance that are available in the public domain before they are publicized. Therefore, the company has the motivation to implement earnings management that can increase profits to improve its performance results. Therefore, this research aims to determine the impact of earnings management on corporate governance. This research method used a systematic literature review with Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines for articles that have been published during 2010-2023. Around 170 articles were obtained from journal databases, such as Emerald Insight, Scopus, Science Direct, and others. Furthermore, data validation and testing were conducted to obtain 50 articles that could be used as the main research. The main point of this literature study is to examine the earnings management function in corporate governance in various published articles.
... Reported bank profits should be of high quality as they are often referenced by investors when making investments. Measures of earnings quality can be seen based on persistence, where quality earnings are persistent earnings that are sustained earnings, not transitory and more permanent (Harymawan & Nurillah, 2017;Purwaningsih & Kusuma, 2020). Sustainability as a quality of return is determined by its usefulness in decision-making, especially in equity valuation (Givoly et al., 2008). ...
Article
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The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual capital is measured by using EVAIC+, where the indicators consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). Earnings quality is measured using discretionary accruals and earnings persistence. Furthermore, this study also looks at whether there is a difference in the effect of intellectual capital on earnings quality based on the type of bank, in this case, State-Owned and Private Banks. The objects of this study were eight banks, consisting of four state-owned banks and four private banks, and this study examines a total of 112 banking samples in Indonesia. The researcher used the Partial Least Square Multigroup technique to analyses this study, with research data for 2006-2019. The results showed that intellectual capital was essential for influencing banking earnings in Indonesia. This study also shows that the intellectual capital analyses separately between state-owned and private banks has a significant and positive effect on earnings quality, meaning that the type of bank does not moderate the effect of the independent variables on the dependent variable in this study. This study recommends more budget allocation to intellectual capital to create quality profits in banks in Indonesia.
... Alves (2014) studied the influence of business traits such as cash flows, financial leverage, the size of firms, and investment opportunities on the FRQ in Portugal. In addition to firm size, growth of assets, profitability, and leverage, Harymawan and Nurillah (2017) reveal that firm reputation positively influences the FRQ of Indonesian enterprises. ...
Article
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The high-quality of financial reporting provides suitable information for economic decision-making of the country whilst, the low quality of financial reporting causes a serious impact on the economy. This research aims to classify financial reporting quality (FRQ) as well as determines the drivers of FRQ. This study uses a panel dataset from 2014 to 2020 that is collected from the Vietnamese listed companies. The study applies machine learning algorithms to classify and assess FRQ of non-financial companies on the Vietnamese stock exchange. New contribution considers the FRQ, on the auditor's opinion and the variance between pre-audit and post-audit profit. This research classifies FRQ into normal and poor categories, and a rate of 9.35% in the sample is considered poor FRQ. This research shows that the return on assets' ratio and the ownership concentration have the most important influence on FRQ. Furthermore, the results which are predicting FRQ by using the random forest algorithm have an accuracy rate of 94%. This study is valuable for the forecast of FRQ and for the support of stakeholders in decision-making. With the high accuracy of machine learning techniques and its usage, it can help analysts and investors in generating reliable accounting information for decision-making purposes. Corporate sector needs to pay attention towards financial ratios and reinforcement of corporate governance.
... This study uses several control variables, namely EQ (earning quality) which was calculated by using the performance matched discretionary accrual (Kothari, Leone, & Wasley, 2005), where the total value of discretionary accrual is an absolute value multiplied by -1, because earning quality is the opposite of earnings management and earnings quality is an accounting profit that can reflect the actual financial performance of a company (Harymawan & Nurillah, 2017). PROFIT (profitability) was computed by dividing operating profit by the total assets. ...
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The purpose of this study is to find out the effect of firm size and firm age on the management discussion and analysis (MD&A) report readability of companies in developing countries. This study uses a sample of 568 observations from 550 listed firms on the Indonesia Stock Exchange from 2014 to 2016 to examine how the firm size and firm age affect the MD&A report readability of companies. This study found that the larger the size and the older the age of a firm, the higher its MD&A report readability score. For investors or stakeholders, the results of this study indicate that firm size and firm age can affect the readability of MD&A report, so that investors or stakeholders can analyse fraudulent financial reporting carried out by managers or bad news hidden by the manager. Therefore, they can determine whether they should invest in the firm or not. This kind of study is still rarely done in companies in developing countries, so it can be used as a comparison of the openness level of a manager in conveying information in financial reports between developing and developed countries.
... Lilian et al. (2012) stated that companies tend to implement dividend payout policies to give an excellent signal to the company's prospects, including the ability to expand in the coming period. Harymawan and Nurillah (2017) revealed that corporate reputation has a positive and significant relationship with earnings quality. This indicates that a reputable company will be encouraged to produce an earnings quality in an effort for the company to maintain investor confidence in the company so that the company's image and reputation can be maintained. ...
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Purpose The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries. Design/methodology/approach This research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector. Findings The results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings. Research limitations/implications This test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data. Originality/value By calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.
... Based on the examination of the Inspectorate of Ponorogo, the financial statements of the BOS funds in some schools were due to the presentation not fully complying In the extant literature, there are some prior studies both in the private and public sector that examine determinants of the quality of financial statements. Those determinants include ownership type ( Mohmoud et al., 2018), accounting method (Holthausen, 2009;Elisa et al., 2011;Stephen et al., 2013;Andrain et al., 2018), legal framework (Holthausen, 2009;Stephen et al. 2013), corporate governance (Husam and Keith, 2016), internal audit function ( Shireenjit et al. 2013), audit opinion (Sri Ningsih, 2016), board characteristic ( Shireenjit et al. 2013;Chinedu and Augustine,2018), reputation of company (Iman and Dewi, 2017), personal factor and system administrative factor (Nirwana, 2018). However, there only few prior studies that discuss financial report quality in the context of the school level. ...
Article
This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.
Chapter
This chapter explores recent innovations in financial reporting with a focus on global practices, regulations, and technological advancements. The first paragraph titled “Financial Reporting: History and Structure” begins by reviewing the history and structure of financial reporting, including key regulations that govern financial statements worldwide. It contrasts IFRS and non-IFRS financial statements, providing an example of how these standards differ for example in Italy. The second section traces the history of accounting standards, comparing IFRS, US GAAP, and local standards across different countries, also considering emerging economies. In the last 2 paragraphs the authors show the role of AI in financial reporting and the main innovations in financial reporting. AI is playing an increasing role in automating financial reporting, enabling real-time data analysis, and improving accuracy and efficiency. In terms of innovation in Financial Reporting, new technologies and metrics transforming financial reporting, include ESEF electronic reporting for streamlined disclosures, predictive analytics for forecasting and decision-making, dynamic dashboards for real-time performance tracking, blockchain technology, enhancing transparency and security. At the end of this chapter, a case study is provided of a company that successfully integrates all these tools, demonstrating how innovation can optimize financial reporting.
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We examine whether dividend paying status is associated with the quality of earnings. We find dividend paying status is associated with (1) lower absolute values of discretionary accruals; (2) lower standard deviation and absolute magnitude of the errors associated with the mapping of accruals into cash flows; and (3) more value relevant earnings. We also find evidence that the positive association between dividend paying status and earnings quality is stronger (weaker) when the size of dividend payouts is larger (smaller). Overall, our results suggest dividend paying status is indicative of firms' earnings quality.
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Alan C. Acock’s A Gentle Introduction to Stata, Revised Third Edition is aimed at new Stata users who want to become proficient in Stata. After reading this introductory text, new users not only will be able to use Stata well but also will learn new aspects of Stata easily.
Article
Good corporate reputations are critical because of their potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Though I find no evidence to support that companies with good reputation share superior earnings relative to the corresponding industry levels, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.
Article
In this study, we explore the association between company reputation and the likelihood of a financial statement restatement (i.e., a revealed misstatement). We focus on restatements because they are one of the most visible forms of impaired financial reporting quality, and we suggest that company reputation concerns will influence the reporting process and reduce financial statement misstatements (and ultimately restatements). We proxy for company reputation using measures based on Fortune’s America’s Most Admired Companies List. For a sample of 8,081 observations from 1995 through 2009, we find that companies with higher reputation scores are less likely to misstate their financial statements after controlling for CEO tenure, corporate governance, and audit fees (a proxy for audit effort). In addition, we find that companies with higher reputations have better accruals quality. We also find that company reputation is positively associated with audit fees even after controlling for corporate governance. These results are consistent with company reputation having an important effect on financial reporting quality and with the effect of reputation being distinct from that of corporate governance.
Article
Good corporate reputations are critical because of their potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. Existing empirical research confirms that there is a positive relationship between reputation and financial performance. This paper complements these findings by showing that firms with relatively good reputations are better able to sustain superior profit outcomes over time. In particular, we undertake an analysis of the relationship between corporate reputation and the dynamics of financial performance using two complementary dynamic models. We also decompose overall reputation into a component that is predicted by previous financial performance, and that which is ‘left over’, and find that each (orthogonal) element supports the persistence of above-average profits over time. Copyright © 2002 John Wiley & Sons, Ltd.
Article
Our study establishes linkages between two extensively researched areas, debt financing and the quality of earnings. Debt can have a 'positive influence'on earnings quality because managers are likely to use their accounting discretion to provide private information about the firms' future prospects to lower financing costs. For high debt, it can also have a 'negative influence' on earnings quality as managers use accruals aggressively to manage earnings to avoid covenant violations. Using accruals quality as a proxy for earnings quality, we document a non-monotonic (curvilinear) relation between debt and earnings quality. The relationship is positive at low levels of debt and negative at high debt levels with an inflection point around 41%. Our results suggest that firms that rely heavily on debt financing might be willing to bear higher costs of borrowing from lower earnings quality because the benefits from avoiding potential debt covenant violations exceed the higher borrowing costs. Copyright (c) 2010 Blackwell Publishing Ltd.
Article
Perhaps the most critical, strategic, and enduring asset that a corporation possesses is its reputation. Although corporate reputation is undoubtedly a significant and relevant corporate asset, formidable measurement challenges have effectively kept this major intangible asset out of the financial statements. We propose the creation of a ‘reputation index’ that would be of broad scope and attempt to capture key dimensions and evaluate diverse organizational components including corporate strategy, financial strength and viability, organizational culture, ethics and integrity, governance processes and leadership, products/services, strategic alliances and business partnering, and innovation along with information already contained in the corporation’s annual report.
Corporate Reputation and Real Activities Management, Evidence from an Emerging Economy
  • H Adıgüzel
  • D Özbay
Adıgüzel, H. and Özbay, D. (2017). Corporate Reputation and Real Activities Management, Evidence from an Emerging Economy. Journal of Business & Economic Policy,4(1).
Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal terhadap Persistensi Laba, Akrual dan Aliran Kas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta
  • S Djamaluddin
Djamaluddin, S. (2008). Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal terhadap Persistensi Laba, Akrual dan Aliran Kas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, 11 (1), pp. 52-74.
Corporate Reputation and Earnings Quality of Listed Firms in Nigeria
  • F B Gberegbe
  • A Umoren
  • G T Peters
  • L G Wege
Gberegbe, F.B., Umoren, A., Peters, G.T. and Wege, L.G. (2017). Corporate Reputation and Earnings Quality of Listed Firms in Nigeria. Journal of Research in Business and Management, 5, pp. 14-22.
Does corporate quality matter? Working paper
  • R M Mclaughlin
  • R Ruback
  • H Tehranian
McLaughlin, R. M., Ruback, R. and Tehranian, H. (1996). Does corporate quality matter? Working paper, Suffolk University.