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The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders' confidence in their firm. This likely leads the firms to gain better performance in the future.

Oligochitosan (COS) and oligo-β-glucan (βOG) were prepared by gamma Co-60 irradiation of chitosan/H O and β-glucan/H O solutions. The striped catfish (Pangasianodon hypophthalmus) was fed diets containing 0-200 mg COS, βOG, and a mixture of COS/βOG per kg feed for 45 days, and then challenged with Edwardsiella ictaluri bacterium. The effects of supplemented COS, βOG, and a mixture of COS/βOG on immune stimulation and growth performance in striped catfish were investigated. The results indicated that when striped catfish fed with 100-200 mg COS or βOG/kg feed the growth performance was significantly improved and the mortality was considerably decreased. Furthermore, striped catfish fed with supplementation of 50 mg COS + 50 mg βOG/kg feed was the best for increasing weight gain (∼26%) and for decreasing mortality (∼38%) compared with the control group. Moreover, phagocytic activity and lysozyme activity of fish were enhanced by feeding diet-supplemented COS and/or βOG. Thus, COS and/or βOG can be potentially utilized as the immunostimulants and growth promoters for aquaculture.

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