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The Importance of Earning Quality and Organizational Reputation to Financial Effectiveness

Nguyen Van Nguyen and Quang Linh Huynh
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Nguyen Van Nguyen: The Director of Resource Development Institute, Tra Vinh University No. 126 Nguyen Thien Thanh Street, Ward 5, Tra Vinh City, Vietnam.
Quang Linh Huynh: A Vice Dean of Economics and Law School, Tra Vinh University No. 126 Nguyen Thien Thanh Street, Ward 5, Tra Vinh City, Vietnam.

International Journal of Asian Social Science, 2019, vol. 9, issue 7, 406-416

Abstract: This research was to investigate the influence of previous earning quality on present organizational reputation and next financial effectiveness. Particularly, it attempted to examine the intervenient function of current organizational reputation as well as the moderating role of previous earning quality, which have been ignored. The causal relationships were tested with multiple regression; whereas the mediating influence was tested employing the procedures for indirect significance. In addition, the moderating function was tested using the interaction analyses. The results provided statistical evidence where current organizational reputation intervenes in the causal connection from previous earning quality to subsequent financial effectiveness. The moderating role of previous earning quality in the influence of current organizational reputation on next financial effectiveness was also statistically found. The findings will help managers to make superior business decisions on the reliable level of reported earning and on the level of investment in enhancing their organizational reputation to the degree that they can obtain the best possible financial effectiveness.

Keywords: Financial effectiveness; Earning quality; Ethical behavior; Organizational reputation; Corporate finance; Vietnam. (search for similar items in EconPapers)
JEL-codes: C51 G39 L25 M41 (search for similar items in EconPapers)
Date: 2019
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