ISSN: 2225-8329
Open access
The main objective of this research is to examine the impact of Financial Reporting Quality (FRQ) on firm’s Financial Performance (FP). In this research, a sample of 61 Egyptian firms listed in the Egyptian stock Exchange is used for a period of five years from 2014 to 2018. The Panel Least Squares (PLS) and Estimated Generalized Least Square (EGLS) Regression analysis are employed to test the research hypotheses. The modified Jones model (1995) is used to measure FRQ, and Return on Equity (ROE) and Earnings per Share (EPS) are used to measure firm’s FP. The results of this research revealed that FRQ has a significant positive impact on ROE, while it has a significant negative impact on EPS. This implies that the lower the FRQ, the lower the ROE and the higher the EPS.
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In-Text Citation: (Abd-Elnaby et al., 2021)
To Cite this Article: Abd-Elnaby, H., Abd-Elkareem, K., & Adel, H. (2021). The Impact of Financial Reporting Quality on Firm’s Financial Performance: Evidence from Egypt. International Journal of Academic Research in Accounting Finance and Management Sciences, 11(1), 529-545.
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