Browsing by Author "Asegdew Kirubel"

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    Determinants of Financial Reporting Quality: Evidence from Large Manufacturing Share Companies of Addis Ababa
    (Addis Ababa University, 2016-05) Asegdew Kirubel; Yesega Wollela
    This study intends to assess the determinants of financial reporting quality in large manufacturing share company’s in Addis Ababa. Accordingly, the study used documentary analysis of companies’ audited financial statements and in depth interview with directors/officials of manufacturing firms. Using simple random sampling method, the study selected a sample of fourteen (14) companies to study them for the period of five years (2010-2014) with the total of 70 observations. The results of panel least square regression analysis show that: Firm Profitability, Type of Auditor and Share Dispersion, have statistically significant and positive relationship with manufacturing share companies’ financial reporting quality. On the other hand, Firm Size has a negative and statistically significant relationship with manufacturing share companies’ financial reporting quality. The study suggests, stakeholdersto consider intensive investigation and internal control for low performance and large firm size respectively, further, employing large audit firms improve the quality of information produced. Keywords: financial reporting quality, firm specific attributes, earning management, discretionary (abnormal) accrual