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    Organizational psychological capital and financial reporting quality

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    xu_uww.pdf (1.538Mb)
    Date
    2020-12
    Author
    Xu, Yi
    Publisher
    University of Wisconsin--Whitewater
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    Abstract
    Based on organizational psychological capital theory, this study argues that organizational psychological capital, captured by four unique dimensions (optimism, hope, resilience, and self-efficacy), influence a firm’s financial reporting quality. Prior studies have revealed that organizational psychological capital is positively associated with organizational performance, organizational ethical climate, employees’ job satisfaction and well-being and that these characteristics have been shown to positively influence financial reporting quality. Thus, this study hypothesized and found a positive relationship between organizational psychological capital and the firm’s financial reporting quality. In addition, this paper found that the effect of organizational psychological capital on a firms’ financial reporting quality is more pronounced for firms with weak corporate governance mechanisms, implying that firm-level psychological capital becomes important in certain situations.
    Subject
    Business records -- Management
    Accounting
    Corporate governance
    Earnings management
    Permanent Link
    http://digital.library.wisc.edu/1793/81242
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    • Doctorate of Business Administration Theses--UW-Whitewater

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