NDLI: Empirical study on the quality of financial accounting information's impact on economic performance

Content Provider	IEEE Xplore Digital Library
Author	Du Xing-qiang Zhou Ze-jiang
Copyright Year	2009
Description	Author affiliation: School of Management, Xiamen University, China, 361005 (Du Xing-qiang; Zhou Ze-jiang)
Abstract	This paper uses the evaluation for listed companies' disclosure level by Shenzhen Stock Exchange as the agency variable of financial accounting information quality, including listed firms in Shenzhen Stock Exchange from 2002 to 2006 as our sample, empirically tests the relation between the quality of financial accounting information and economic performance, and the paper also tests if financial accounting information affects economic performance through corporate governance system channel. Empirical results show high-quality financial accounting information does improve economic performance and corporate governance is one of the channels, regardless of Tobin's Q or return on assets or ratio of net operating cash flow to assets as the agency variable of economic performance. But we don't empirically test if there are other channels through which financial accounting information can promote economic performance, this may be one direction We want to research about in future. Therefore higher-quality financial accounting information is of great significance for economic performance.
Starting Page	333
Ending Page	337
File Size	154869
Page Count	5
File Format	PDF
ISBN	9781424439706
DOI	10.1109/ICMSE.2009.5317399
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2009-09-14
Publisher Place	Russia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Availability System testing Costs financial accounting information Project management economic performance Financial management Conference management Shenzhen stock exchange corporate governance system Engineering management Resource management Stock markets Quality management
Content Type	Text
Resource Type	Article

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3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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