Quality of Corporate Governance System and Quality of Reported Earnings: Evidence from CEE Equity Market

The 17th International Scientific Conference "Economics and Management-2012”: Conference Proceedings 2012
Jūlija Bistrova, Nataļja Lāce

Research results indicate that there is a certain influence of good corporate governance quality on the improvement in earnings plausibility. It is interesting that the companies, which boast of good corporate governance quality, demonstrate rather weak financial analysis ratios such as return on equity, asset turnover, profit margin etc. The opposite result is found with poorly managed companies, which are “shining” with their financial indicators, which is an indicator of positive influence of high quality corporate governance.

Keywords
Corporate Governance, CEE countries, earnings plausibility, accrual accounting

Bistrova, J., Lāce, N. Quality of Corporate Governance System and Quality of Reported Earnings: Evidence from CEE Equity Market. In: The 17th International Scientific Conference "Economics and Management-2012”: Conference Proceedings, Estonia, Tallinn, 28-30 March, 2012. Tallinn: , 2012, pp.27-28.

Publication language
English (en)