The Effect Of Accounting Information Quality On Firm Performance And Firm Value: Evidence From Turkey

Abstract

The main purpose of study is to determine whether the quality of accounting information has an impact on firm performance and firm value. This study focus on manufacturing firms listed on the Borsa Istanbul. In this study, accounting based information quality models are used to determine the accounting information quality. Panel regression analysis is used to investigate the relationship between firm performance/value and accounting information quality. The regression analysis results show that accrual based accounting information quality indicators has a positive effect on firm performance indicators. According to the findings, firms' reporting of real profit amounts has a positive effect on firm performance and firm value indicators.