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

By Jūlija Bistrova and 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

Topics: Corporate Governance, CEE countries, earnings plausibility, accrual accounting
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