Department of Accounting and Finance

URI for this collectionhttps://rps.wku.edu.et/handle/123456789/46627

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    DETERMINANTS OF FINANCIAL REPORTING QUALITY IN CASE OF INSURANCE COMPANY IN THIOPIA
    (wolkite university, 2024-05-08) SEYOUM YILMA
    This study intends to assess the determinants of financial reporting quality in case of insurance company in Ethiopia over a period of 2014-2022. Consequently, the study used document review of insurances’ audited financial statements. The explanatory variables used in this study were Leverage (LE), Profitability (ROA), Liquidity (LQ), Auditor Change(AC), Firm Age (FA) and Firm Size(FS).In this study sixteen Insurance companies were selected from a total population of sixteen insurances companies to accomplish a study for the period of nine years (2014-2022) with the total of 144 observations. Moreover, The secondary data were analyzed using descriptive statistics, correlation analysis and panel data analysis and data from document reviews were interpreted quantitatively. The study used panel data and random regression model to analyze the Determinants of Financial Reporting quality of Ethiopian insurance companies. The study found that profitability ratio has positive and insignificant effect on financial reporting quality. While, auditor changes and firm ages had significant effect on financial reporting quality, leverage and liquidity were found to be insignificant effect on financial reporting quality of Ethiopian insurance companies
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    DETERMINANTS OF FINANCIAL REPORTING QUALITY ON ETHIOPIAN INSURANCE COMPANIES
    (wolkite university, 2021-03-08) MULUKEN WELIKA NEGERI
    This study intends to assess the determinants of financial reporting quality of Ethiopian insurances companies over a period of 2014-2019. Consequently, the study used document review of insurances’ audited financial statements. The explanatory variables used in this study were Board Size (BS), Leverage (LE), Profitability (ROA), Liquidity (LQ), Auditor Change(AC), Firm Age (FA) and Firm Size(FS). In this study sixteen Insurance companies were selected from a total population of insurances companies to accomplish a study for the period of six years (2014-2019) with the total of 96 observations. Moreover, for the dependent variable data were collected for seven years period, from (2013-2020). To test the hypotheses, the study adopted the quantitative research approach. The secondary data were analyzed using descriptive statistics, correlation matrix and linear regression analysis and data from document reviews were interpreted qualitatively. The study used panel data and random regression model to analyze the Determinants of Financial Reporting quality of Ethiopian insurance companies. The study found that profitability ratio has positive and significant effect on financial reporting quality. While, auditor changes, board size, leverage and liquidity were found to be insignificant effect on financial reporting quality of Ethiopian insurance companies. It is recommended that insurance companies should do to improve their liquidity management systems through broadening and diversifying of funding sources and shortening asset maturities that leads to a better quality of financial report.