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JOURNAL OF ACCOUNTING AND FINANCE
Non-Financial Key Performance Indicators and Quality of Earnings
Author(s): Alireza Dorestani, Zabihollah Rezaee
Citation: Alireza Dorestani, Zabihollah Rezaee, (2011) "Non-Financial Key Performance Indicators and Quality of Earnings" Vol. 11, Iss. 3, pp. 75 - 96
Article Type: Research paper
Publisher: North American Business Press
Abstract:
We examine the association between the extent of key performance indicators (KPI) disclosures and the quality of earnings measured by both the conventional earning response coefficient and the E-loading factor developed by Ecker et al. (2006). The E-loading factor captures the sensitivity of the firm’s return to earnings quality, similar to beta which captures the sensitivity of returns to market movements and is used as a proxy for the perceptions of investors about the earnings quality. The results indicate a positive association between non-financial KPI disclosures and the quality of earnings only for companies in oil and gas industry, but the
association is mainly non-linear.
