Trust and Financial Reports’ Quality-Based on the Empirical Data of Most Admired Company in China

Sun-Lei YANG, Bo-Yu QIN, Xiong-Fei LIU, Zi-Xuan ZHOU

Abstract


Using ranking of Most Admired Company in China of 2011-2013 as substitute variable of trust, this paper examined the impact of trust on the quality of financial reports with method of regression analysis. The conclusion shows that the more companies are trusted, the higher qualities of financial reports are.

Keywords


Trust, Most Admired Company in China, the Quality of Financial Reports

Publication Date


2016-12-02 00:00:00


DOI
10.12783/dtem/iceme-ebm2016/4167

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