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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국유통과학회 Asian Journal of Business Environment The East Asian Journal of Business Management 제9권 제1호
- 발행연도
- 2019.1
- 수록면
- 13 - 20 (8page)
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Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don’t have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.
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참고문헌 (34)
참고문헌 신청
Abdelghany, K. E. / 2005 / Measuring the quality of earnings / Managerial Auditing Journal 20(9):1001~1015
Agrawal, A. / 2005 / Corporate Governance and Accounting Scandals / The Journal of Law &Economics 48(2):371~406
Ahmed, H. / 2015 / Earnings Management Behavior: A Study on the Cement Industry of Bangladesh / International Journal of Management, Accounting, and Economics 2(4):265~276
Al-Basteki, H. / 1995 / The voluntary adoption of international accounting standards by Bahraini corporations / Advances in International Accounting 8:47~64
Athanasakou, V. / 2012 / Earnings Quality and Corporate Governance
Agrawal, A. / 2005 / Corporate Governance and Accounting Scandals / The Journal of Law &Economics 48(2):371~406
Ahmed, H. / 2015 / Earnings Management Behavior: A Study on the Cement Industry of Bangladesh / International Journal of Management, Accounting, and Economics 2(4):265~276
Al-Basteki, H. / 1995 / The voluntary adoption of international accounting standards by Bahraini corporations / Advances in International Accounting 8:47~64
Athanasakou, V. / 2012 / Earnings Quality and Corporate Governance
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