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Trust and firm performance: A bi-directional study
Advances in Accounting ( IF 1.2 ) Pub Date : 2019-11-01 , DOI: 10.1016/j.adiac.2019.100433
Qiao Xu , Guy D. Fernando , Kinsun Tam

Abstract This paper investigates the relationship between firm performance and trust in the firm. We use a trust measure based on the count of trust words in the Management Discussion and Analysis section of 10-K filings. Our regression results indicate that the current level of trust is associated with improved future performance, while current level of performance is positively related to future improvement in trust. We discuss these results and their managerial, investment and research implications.

中文翻译:

信任与公司绩效:双向研究

摘要本文研究了企业绩效与企业信任之间的关系。在10-K文件的“管理讨论和分析”部分中,我们基于信任词的数量使用信任度量。我们的回归结果表明,当前的信任水平与改善的未来绩效相关,而当前的绩效水平与未来的信任改善正相关。我们讨论了这些结果及其管理,投资和研究意义。
更新日期:2019-11-01
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