Abstract. Using ranking of Most Admired Company in China of 2011-2013 as substitute variable of trust, this paper examined the impact of trust on the quality of financial reports with method of regression analysis. The conclusion shows that the more companies are trusted, the higher qualities of financial reports are.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.