| dc.description.abstract | Recently, financial reports are the main information for managers and
shareholders to have decision to invest firms based on financial analyst in the past and
predict financial information for firms in the future. Therefore, the lack of information for
financial statement leads to conflicts between managers and shareholder behavior. The
research objective for this study is that it examines the association between financial
reporting quality and firm performance is the research objective for this study. To detail,
firstly, this study can examine the effect of financial reporting quality on return on asset
(ROA), secondly, this study can examine the effect of financial reporting quality on return
on equity (ROE), and finally, this study can examine the effect of financial reporting
quality on market to book value. The panel regression analyst constructs for regression
models to examine the relationship between financial reporting quality and firm
performance. There are exactly 960 observations or 96 HOSE listed firms that experienced
in this study. The result for this study is that firstly, the effect of financial reporting quality
on return on asset (ROA) is significant positive, secondly, the effect of financial reporting
quality on market to book value is significant positive. However, for the relationship
between financial reporting quality and return on equity (ROE), the financial reporting
quality does not have relationship with return on equity (ROE). | en_US |
