Does the reputation matter？ Corporate reputation and earnings quality  

作　　者：TAN Hong-tao 

机构地区：[1]School of Accounting, Southwestern University of Finance and Economics, Chengdu 610074, China

出　　处：《Journal of Modern Accounting and Auditing》2008年第8期53-59,共7页现代会计与审计（英文版）

摘　　要：Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.

关 键 词：REPUTATION ACCRUALS cash flow components earnings quality 

分 类 号：F270[经济管理—企业管理]