权责发生逆转对企业绩效的影响:来自新兴经济体的证据

IF 1.2 Q3 BUSINESS, FINANCE

International Journal of Managerial and Financial Accounting Pub Date : 2020-01-01 DOI:10.1504/ijmfa.2020.10034656

Muhammad T. Khan, N. Saif, Q. Al-Jabri, H. Rahman

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引用次数: 1

摘要

本研究探讨权责发生制反转对企业绩效的影响。本研究利用2009-2018年的数据构建了一个平衡的面板数据。本研究采用多元计量模型检验权责发生反转对企业绩效的预测能力。本研究采用OLS估计技术作为估计模型。然而，随机检验和固定效应检验的相关检验结果采用似然和Hausman检验。研究结果表明，权责发生逆转对公司收益有显著的正向影响，这被认为有利于公司在新兴经济体中的增长。研究结果有助于利益相关者、管理者和投资者充分理解应计利润对企业绩效的影响，并预测企业的未来绩效。但是，上市公司必须加大应计利润的反转，以吸引投资，提高业绩。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Impact of accrual reversals on corporate performance: evidence from emerging economy

This study examines the impact of accrual reversal on corporate performance. This study constructs a balanced panel data from the data for the period of 2009-2018. This study used a multivariate econometric model for examining the predictive power of accrual reversals on forecasting the firm performance. The study used the OLS estimation technique as the estimation model. Nevertheless, the relevant test results from random and fixed effect tests were opted using likelihood and Hausman test. The findings of the study revealed that accrual reversals have a significant positive effect on the company's earnings, which is considered beneficial for company growth in the emerging economy. The results help the stakeholders, managers, and investors in fully understanding the effect of accruals on firm performance and predicting the future performance of a firm. However, listed firms must increase the total accruals reversal to attract investment and enhance performance.

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来源期刊

International Journal of Managerial and Financial Accounting BUSINESS, FINANCE-

CiteScore

2.10

自引率

7.10%

发文量

期刊介绍： IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.