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American Journal of Economics and 

Business Innovation (AJEBI) 

Volume 2 Issue 2, Year 2023 

ISSN: 2831-5588 (Online), 2832-4862 (Print) 

DOI: https://doi.org/10.54536/ajebi.v2i2.1020 

https://journals.e-palli.com/home/index.php/ajebi 
 

Qualitative Characteristics of Accounting Information (Declared with IFRS Standards) 
and Financial Performance : Statistical Study and Correlation Test 

Khaddouj Karim1, Mohammed Ait Bahabbaz1*
 

 

ABSTRACT 

In an international context characterized by the dismantling of economic barriers, 
the globalization of monetary operations and the fluidity of financial movements, the 
application of IFRS standards is no longer a luxury, but rather an increasingly persistent 
necessity for Moroccan and international companies. In this context, and using a 
statistical analysis on SPSS, this research aims to assess the correlation between the 
quality of accounting information (declared in accordance with IFRS standards) and the 
financial performance (in short term and in medium and long term) of Moroccan 
companies. This quantitative research which uses a Likert-type questionnaire scored 
from 1 to 5, and through the responses collected from a sample of 314 individuals 
(composed of accountants, chartered accountants, professors, trainers, doctors and 
doctoral students), target to demonstrate and verify, statistically, the relationship of 
correlation and interdependence that connects between « the qualitative characteristics 
of accounting information » and « the financial performance ». The results confirmed a 
negative correlation « in the short term » between the aforementioned variables and a 
positive correlation relationship between the same variables « in the medium and long 
term ». In the medium and long term, the positive correlation between « the qualitative 
characteristics of the accounting information declared according to IFRS » and « the 
financial performance », will probably be a factor that encourages companies to practice 
international accounting standards despite the costs incurred to ensure this passage. 

 
 

INTRODUCTION 

 

The financial scandals that appear on a global level (money 

laundering, tax evasion, corruption, scams, etc.) raise several 

questions and provoke a more sincere dialogue on the 

quality of accounting information and financial figures 

declared by companies. This notion of the quality of 

accounting information has never been unanimously 

accepted in the scientific community. Many authors and 

theoreticians have tried to formulate valid definitions and 

quantitative indicators of measurement (mono-criteria and 

multidimensional) in order to assess the quality of 

accounting and financial informations. 

Otherwise, local and international standard setters have 

tried, alternatively, to classify the qualities of accounting 

information according to qualitative approaches. In 

Morocco, as well as France, the both standard setters did not 

identify all the qualities of accounting information, and they 

only mentioned some essential qualities (relevance and 

reliability). On the other hand, and at the international level, 

the American standard setter, Financial Accounting 

Standards Board (FASB), has attempted to identify, in a 

conceptual framework, the exhaustiveness of the qualitative 

characteristics of accounting and financial information. The 

FASB has categorized two groups of qualities of accounting 

information, a first class which includes the fundamental 

qualitative characteristics (Relevance and faithful 

representation) and a second set which contains the 

enhancing qualitative characteristics of accounting 

information (comparability, verifiability, timeliness and 

intelligibility). 

 

The qualities of accounting information (declared according 

to IFRS standards) mentioned in the aforementioned 

conceptual framework ensure the reliability and transparency 

of information, facilitate their comparability, help 

stakeholders to better understand financial communication, 

motivate shareholders to invest and banks to finance projects, 

offer companies the possibility of generating additional 

profits and maximizing their financial performance. 

This notion of financial performance, complex and differently 

measured by researchers and practitioners, remains the first 

target to be maximized for any company opting for a 

declaration of financial statements in accordance with the 

requirements of IFRS standards. 

In our Moroccan context, this research will aim to evaluate, 

statistically, the impact of the quality of accounting 

information (declared according to international standards) on 

the financial performance of Moroccan companies and to 

answer, consequently, our main question of research 

formulated as follows:  What is the impact of the qualitative 

characteristics of accounting information on the financial 

performance of companies in Morocco ? 

 

LITERATURE REVIEW 
 

A - Qualitative Characteristis of Financial And Accounting 

Information: 
 

In this work, and in order to ensure the internal consistency of 

our study, we have opted for the qualities of the accounting 

information specified by the FASB.  

The    FASB   has   distinguished    two    types   of   qualities 

 
 

1 Université Mohammed V University in Rabat, Morocco 
* Corresponding author’s e-mail: a.b.med.compta@hotmail.com 

Published: August 14, 2023 
   

Keywords 

Qualitative Characteristics, 

Accounting Information, 

Financial Information, 

IFRS Standards, Financial 

Performance, Correlation 

Received: November 23, 2023 

Accepted: December 22, 2022 

Article Information 

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of accounting information : The fundamental qualitative 

characteristics and the enhancing qualitative characteristics. 

 
Fundamental Qualitative Characteristics  

The fundamental qualitative characteristics are relevance and 

faithful representation. 

 

Relevance: 

Relevant financial information is capable of making a 

difference in the decisions made by users. Financial 

information is capable to make a difference in decisions if it 

has predictive value, confirmatory value or both : 

- Its has predictive value if it can be used as an input to 

processes employed by users to predict future outcomes. 

- Its has confirmatory value if it provides feedback about 

(confirms or changes) previous evaluations. 

The predictive value and confirmatory value of financial 

information are interrelated. 

 

Faithful Representation: 

Financial reports represent economic phenomena in words 

and numbers. To be useful, financial information must not 

only represent relevant phenomena, but it must also 

faithfully represent the phenomena that it purports to 

represent. To be a perfectly faithful representation, a 

depiction would have three characteristics. It would be 

complete, neutral and free from error. 

 
Enhancing Qualitative Characteristics 

Comparability, verifiability, timeliness and understandability 

are qualitative characteristics that enhance the usefulness of 

information that is relevant and faithfully represented. 

 
Comparability: 

Comparability is the qualitative characteristic that enables 

users   to   identify   and    understand    similarities   in,   and 

differences among, items. Unlike the other qualitative 

characteristics, comparability does not relate to a single item. 

A comparison requires at least two items. 

 

Verifiability: 

Verifiability helps assure users that information faithfully 

represents   the   economic   phenomena   it   purports to 

represent. Verification can be direct or indirect. Direct 

verification means verifying an amount or other 

representation through direct observation. Indirect verification 

means checking the inputs to a model, formula or other 

technique and recalculating the outputs using the same 

methodology. 

 

Timeliness: 

Timeliness means having information available to decision-

makers in time to be capable of influencing their decisions. 

 

Understandability: 

Understandability is the quality of information that enables 

users to comprehend its meaning. 

 

B - Financial Performance: 

 

According to Cochran and Wood (1984), the definition of   

corporate financial performance is not debated in literature. 

Such a lack of discussion has caused disagreement on how to 

measure the phenomenon. 

In the banking sector, Alami Y. & Boughaba S. (2022) noted 

a large presence of three indicators used by financial analysts: 

Tobin’s Q with a rate of 15.56%, the Return On Equity with a 

fraction of 23.56% and the Return On Assets with a usage 

frequency of 45.78%. 

In our present research, we also tried to analyze a sample of 

scientific articles, made up of 24 publications, and to 

determine, consequently, the measurement indicators most 

used to evaluate the financial performance of companies. 

 

Table 1: The measurement indicators used in 24 research works. 

Researchers / Authors Measurement indicator used 

Idrissi Nabaouia & Talibi Abdelghafour (2021) ROE, Dividendyield & PER. 

Hind Ben Khayat Zeggari Hassani & Ayoub Errahoui (2021) EVA, Altman model, SVA. 

Salma El Imrani & Ahmed Taqi (2022) ROA. 

Tijana Soja & Svjetlana Vulic (2021) ROE, ROA, EPS, Net profit & Indebtedness. 

Belaynesh Teklay, Kevin E. Dow, Davood Askarany, Jeffrey Wong & 

Yun Shen (2022) 

Operating margin, ROA, ROS & ROI. 

Rony Dwi Cahyono, Ely Siswanto, Lulu Nurul Istanti, Yuli Soesetio, 

Fadia Zen (2021) 

Tobin's Q and ROE. 

Amitava Saha & Kushal De (2022) Net sales of the product, Retained earnings, 

Earnings per share, Profit after tax. 

Martin Kamau Muchiri, Szilvia Erdei-Gally & Mária Fekete-Farkas 

(2022) 

Net profit after tax. 

Tariq Tawfeeq Yousif Alabdullah, Ries Ahmed, Abdulkarim M. Jamal 

Kanaan Jebna (2022) 

ROA. 

Deresa Goshu Desalegn, Anita Tangl, Fekete Farkas Maria (2022) ROA. 

Hanyu Wang (2022) ROE & ROA. 

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Charles Katua Kithandi (2022) ROE. 

Hassan Kablay, Victor Gumbo (2021) ROA, ROE & Cost-to-Income (CI). 

John Guay Pagaddut (2021) ROA. 

Hiyam Sujud & Joyce Tannous (2020) ROA & ROE. 

Anthony Magoma , Haika Mbwambo, Alfred A. Sallwa & Nuran 

Mwasha (2021) 

ROE. 

Shahid Ali, Ghulam Murtaza, Martina Hedvicakova, Junfeng Jiang & 

Muhammad Naeem (2022) 

ROA & ROE. 

Dil Krishna Shahu (2022) Tobin's Q & ROA. 

Lenny Phulong Mamaro , Tsholofelo Gladys Legotlo (2021) ROA. 

Ikin Solikin, Muhamad Ardi Nupi Hasyim, Abdurokhim Abdurokhim 

(2022) 

ROE. 

Olayinka Erin , Omololu Bamigboye, Jonah Arumona (2020) ROA. 

Samuel Ojor Osigbemhe , Oliver Ikechukwu Inyiama, Olubukunola 

Ranti Uwuigbe (2022) 

ROA. 

Quang Linh Huynh, Maryam Ashraf, Erum Shaikh And Waqas 

Ahmad Wattoo (2022) 

Profitability. 

Gerçek Özparlak (2022) Market value, ROA, ROE & Tobin’s Q. 

Source : Personal development. 
 

The results of our quest show that “11 out of 24” of the 

scientific articles analyzed used the ROE index to measure 

financial performance (with a percentage of 45.83%), while 

15 of the scientific works opted for the ROA to evaluate this 

performance (with a major percentage of 62.5%). The other 

measurement indicators were applied with negligible 

percentages. From this research, we can easily deduce that 

the most practiced indicators in scientific research are ROE 

and ROA. 

The return on equity (ROE) measures the financial return on 

equity. ROE is formulated mathematically by the ratio 

between net income and equity. 

On the other hand, Return On Assets (ROA) measures the 

ratio between net income and total assets and expresses the 

ability of a company to generate income from its resources. 
 

RESEARCH METHODOLOGY 

A - Research Approach: 

The main  objective  of  this  work is to analyze the statistical 

 

correlation between the quality of financial information (with 

IFRS) and the financial performance of companies publishing 

financial reports adapted to international accounting standards. 

For this, the present research will essentially aim to dissect 

this correlation relationship between: 

 

- The qualitative characteristics of financial and accounting 

information identified by the conceptual framework 

developed by the IASB and the FASB in 2008 (The 

fundamental qualitative characteristics ; The enhancing 

qualitative characteristics). 

- & financial performance (in the short, medium and long 

term). 

 

B - Research Model: 

 

The relationship that connects these variables can be 

schematized and visualized in the model undermentioned: 

 

Figure 1: Research Model. 

 
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C - Administration of the Questionnaire: 

 The Questioned Sample: 

Our selected sample includes 314 people, it is made up of: 

 Accountants; 

 Chartered accountants; 

 Accounting teachers; 

 Doctors and doctoral students. 
 

The population questioned must have, at least and at a 

minimum, a master’s degree in accounting and auditing. 

 

Collection of Responses: 

The questionnaire was distributed (paper version) to an initial 

sample of 232 people and the responses were immediately 

collected. 

The questionnaire was sent for a second sample by the Google 

platform     and         the      answers      were     received,     on 

average, after a duration of 23 days. 

 

Software Used for Data Analysis: 

IBM SPSS Statistics is a powerful statistical software 

platform. It offers a user-friendly interface and a robust set of 

features that lets quickly extract actionable insights from 

data. 

IBM SPSS Statistics is the world’s leading statistical 

software used to solve business and research problems by 

means of ad-hoc analysis, hypothesis testing, and predictive 

analytics. researchers use IBM SPSS Statistics to understand 

data, analyze trends, forecast and plan to validate 

assumptions and drive accurate conclusions. 
 

RESULTS AND DISCUSSION 
 

A - Statistical Interpretation of the Results: 

 

Table 2: Answers on questionnaire. 

Response Code 1 2 3 4 5 

Meaning Valueless Little – Slightly Moderately- 

Acceptable 

Quitte Well Very Well 

Number of Answers – Relevance 12 16 44 63 179 

Number of Answers - Faithful Representation 2111 27 81 108 77 

Number of Answers – Understandability 18 48 145 60 43 

Number of Answers – Comparability 24 143 113 23 11 

Number of Answers - Verifiability 9 16 48 72 169 

Number of Answers – Timeliness 21 69 161 43 20 

Number of Answers - Financial Performance 

in ST 

293 13 7 1 0 

Number of Answers - Financial Performance 

in MLT 

14 11 59 128 102 

Source : Personal development. 

   Interpretations: 

 

From the results, we find that: 57.01% of people confirmed 

that the application of IFRS standards makes accounting & 

financial information very relevant; 34.39% say that the 

adoption of IFRS makes the representation of accounting & 

financial information quite faithful ; 46.18% of respondents 

declare that the application of IFRS standards moderately 

facilitates the comprehensibility of accounting & financial 

information; 45.54% of the population questioned think that 

the application of IFRS standards slightly simplifies the 

comparability of accounting & financial information; 

53.82% of respondents believe that the application of IFRS 

standards makes accounting & financial information very 

verifiable; 51.27% of the target population see that the 

application of IFRS standards moderately increases the 

celerity of accounting information; 93.31% of respondents 

estimate that financial performance does not improve in the 

first year of adopting IFRS and 40.76% confirmed that the 

application of IFRS standards sufficiently improves the 

financial performance of the company in the medium and 

long term. 

The relevance of the accounting & financial information 

(declared with IFRS standards), and on average, was 

assessed by an score of 4,21 out of 5 (with a variance of 

1,216 and a standard deviation of 1,103); The Faithful 

representation of the same information was assessed by an 

average score of 3,61 out of 5 (with a variance of 1,305 and 

a standard deviation of 1,142); The understandability was 

assessed by an average score of 3,61 out of 5 (with a 

variance of 1,085 and a standard deviation of 1,042); The 

comparability was assessed by an average score of 2,54 out 

of 5 (with a variance of 0,761 and a standard deviation of 

0,872) ; The verifiability was assessed by an average score 

of 4,20 out of 5 (with a variance of 1,117 and a standard 

deviation of 1,057); The « timeliness » was assessed by an 

average score of 2,91 out of 5 (with a variance of 0,874 and 

a standard deviation of 0,935); The financial performance in 

the short term (after using IFRS standards was assessed by 

an average score of 1,1 out of 5 (with a variance of 0,151 

and a standard deviation of 0,388) and the financial 

performance in MLT (after using IFRS standards) was 

assessed by an average score of 3,93 out of 5 (with a 

variance of 1,053 and a standard deviation of 1,026). 
 

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B- Correlation Analysis: Theoretical Review:  

 

Definitions: 

A correlational study is a type of research design that looks 

at the relationships between two or more variables. 

Correlational studies are non-experimental, which means 

that the experimenter does not manipulate or control any of 

the variables. A correlation refers to a relationship between 

two variables. Correlations can be strong or weak and 

positive or negative. Sometimes, there is no correlation 

(Kendra Cherry 2023). 

A correlation coefficient is a number between -1 and 1 that 

tells you the strength and direction of a relationship 

between variables. In other words, it reflects how similar 

the measurements of two or more variables are across a 

dataset (Pritha Bhandari 2022). 

Correlation, in the finance and investment industries, is a 

statistic that measures the degree to which two securities 

move in relation to each other. Correlations are used in 

advanced portfolio management, computed as the 

correlation coefficient, which has a value that must fall 

between -1.0 and +1.0 (Adam Hayes 2022). 

 

Interpretations: 

There are three possible results of a correlational study: a 

positive correlation, a negative correlation, and no 

correlation: 

- Positive correlation: When one variable changes, the other 

variables change in the same direction. 

- Zero correlation: There is no relationship between the 

variables. 

- Negative correlation: When one variable changes, the other 

variables change in the opposite direction. 

 

Correlation vs Causation: 

Causation means that one variable (often called the predictor 

variable or independent variable) causes other (often called 

the outcome variable or dependent variable). 

Experiments can be conducted to establish causation. An 

experiment isolates and manipulates the independent 

variable to observe its effect on the dependent variable, and 

controls the environment in order that extraneous variables 

may be eliminated. 

A correlation between variables, however, does not 

automatically mean that the change in one variable is the 

cause of the change in the values of the other variable. A 

correlation only shows if there is a relationship between 

variables. 

 

Pearson Correlation Coefficient: 

The most commonly used correlation coefficient is Pearson’s 

r because it allows for strong inferences. 

The Pearson’s product-moment correlation coefficient, also 

known as Pearson’s r, describes the linear relationship 

between two quantitative variables. 

Mathematically, the relationships that estimate the 

covariance and the Pearson coefficient are represented by 

these formulas: 

 

Cov (X, Y)  =  ∑(Xi − X̅). (Yi − Ȳ)/N

N

i=1

. 

ρ(X, Y) = Cov (X, Y) / [√ Var(X).√ Var(Y)]. 

 
 

 C - Correlation Tests on SPSS: 

 

Correlation Test between « Fundamental qualitative 

characteristics of accounting and financial 

information -declared with IFRS standards-» & « 

Financial performance »: 

 
Test 1: Correlation Test between « Fundamental qualitative 

characteristics of accounting and financial information -

declared with IFRS standards-» & « Financial performance in 

short term »: 
 

Table 3: Correlation test n°1. 

Correlations 

 Relevance F. Representation FP_In_ST 

Relevance Corrélation De Pearson 1 ,573** -,429** 

Sig. (Bilatérale)  ,000 ,000 

N 314 314 314 

Faithful Representation Corrélation De Pearson ,573** 1 -,356** 

Sig. (Bilatérale) ,000  ,000 

N 314 314 314 

FP_In_ST Corrélation De Pearson -,429** -,356** 1 

Sig. (Bilatérale) ,000 ,000  

N 314 314 314 

**. La Corrélation Est Significative Au Niveau 0.01 (Bilatéral). 

Source : SPSS. 

 

We observe that : 
 

- The correlation between « Relevance of accounting and 

financial     information  - declared   with   IFRS   standards - 

 

 

» & « Financial performance in short term » is negative. 

- The correlation between « Faithful representation of 

accounting   and      financial    information  -  declared    with 
 

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IFRS standards- » & « Financial performance in short term » 

is negative. 

Test 2:  Correlation      test      between       «     Fundamental     
 

Table 4: Correlation test n°2. 

qualitative characteristics of accounting & financial 

information -declared with IFRS standards- » and « Financial 

performance in medium and long term» : 

 

Correlations 

 Relevance F. Representation FP_In_MLT 

Relevance Corrélation De Pearson 1 ,573** ,436** 

Sig. (Bilatérale)  ,000 ,000 

N 314 314 314 

Faithful Representation Corrélation De Pearson ,573** 1 ,460** 

Sig. (Bilatérale) ,000  ,000 

N 314 314 314 

FP_In_MLT Corrélation De Pearson ,436** ,460** 1 

Sig. (Bilatérale) ,000 ,000  

N 314 314 314 

**. La Corrélation Est Significative Au Niveau 0.01 (Bilatéral). 

Source : SPSS 

 
We deduce that: 

- The correlation between « Relevance of accounting and 

financial information -declared with IFRS standards-» & « 

Financial performance in medium and long term » is 

moderate. 

- The correlation between « Faithful representation of 

accounting and financial information -declared with IFRS 

standards- » & « Financial performance in medium and long 

term » is strong. 

Table 5: Correlation test n°3. 

 
 

Correlation Test between « Enhancing qualitative 

characteristics of accounting & financial information - 

declared with IFRS standards - » and « Financial 

performance »: 

 

Test 3: Correlation Test between « Enhancing qualitative 

characteristics of accounting & financial information -

declared with IFRS standards- » and « Financial performance 

in short term »: 

 

Correlations 

 Understand Compara Verifiabi Timeliness FP_In_ST 

Understand Corrélation De Pearson 1 ,720** ,651** ,619** -,385** 

Sig. (Bilatérale)  ,000 ,000 ,000 ,000 

N 314 314 314 314 314 

Compara Corrélation De Pearson ,720** 1 ,530** ,499** -,284** 

Sig. (Bilatérale) ,000  ,000 ,000 ,000 

N 314 314 314 314 314 

Verifiabi Corrélation De Pearson ,651** ,530** 1 ,570** -,545** 

Sig. (Bilatérale) ,000 ,000  ,000 ,000 

N 314 314 314 314 314 

Timeliness Corrélation De Pearson ,619** ,499** ,570** 1 -,307** 

Sig. (Bilatérale) ,000 ,000 ,000  ,000 

N 314 314 314 314 314 

FP_In_ST Corrélation De Pearson -,385** -,284** -,545** -,307** 1 

Sig. (Bilatérale) ,000 ,000 ,000 ,000  

N 314 314 314 314 314 
 

Source : SPSS 

 
 

We notice that : 
 

- The   correlation   between      «     Understandability        of  

accounting  and  financial information   - declared with  IFRS 

 

 

 

standards- » & « Financial performance in short term » is 

negative. 

- The  correlation    between  «  Comparability  of   

accounting and financial information -declared with IFRS 
 

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standards - » & « Financial performance in short term » is 

negative. 

- The correlation between « Verifiability of accounting and 

financial information -declared with IFRS standards- » & « 

Financial performance in short term » is negative. 

- The   correlation   between  «   Timeliness   of    accounting 

and  financial information - declared with IFRS standards - »  

Table 6: Correlation test n°4. 

 & « Financial performance in short term » is negative.  

 

 

Test 4: Correlation Test between « Enhancing qualitative 

characteristics of accounting & financial information -

declared with IFRS standards- » and « Financial performance 

in medium and long term»: 

 

Correlations 

 Understand Compara Verifiabi Timeliness FP_In_MLT 

Understand Corrélation De Pearson 1 ,720** ,651** ,619** ,807** 

Sig. (Bilatérale)  ,000 ,000 ,000 ,000 

N 314 314 314 314 314 

Compara Corrélation De Pearson ,720** 1 ,530** ,499** ,665** 

Sig. (Bilatérale) ,000  ,000 ,000 ,000 

N 314 314 314 314 314 

Verifiabi Corrélation De Pearson ,651** ,530** 1 ,570** ,781** 

Sig. (Bilatérale) ,000 ,000  ,000 ,000 

N 314 314 314 314 314 

Timeliness Corrélation De Pearson ,619** ,499** ,570** 1 ,669** 

Sig. (Bilatérale) ,000 ,000 ,000  ,000 

N 314 314 314 314 314 

FP_In_MLT Corrélation De Pearson ,807** ,665** ,781** ,669** 1 

Sig. (Bilatérale) ,000 ,000 ,000 ,000  

N 314 314 314 314 314 

Source : SPSS 

 
We remark that: 

- The correlation between « Understandability of accounting 

and financial information -declared with IFRS standards- » 

& « Financial performance in medium and long term » is 

very strong. 

- The correlation between « Comparability of accounting 

and financial information -declared with IFRS standards- » 

& « Financial performance in medium and long term » is 

quite strong. 

- The correlation between « Verifiability of accounting and 

financial information -declared with IFRS standards- » & « 

Financial performance in medium and long term » is very 

strong. 

- The correlation between « Timeliness of accounting and 

financial information -declared with IFRS standards- » & « 

Financial performance in medium and long term » is quite 

strong. 

 
CONCLUSION : 

 

In explanation of the results, and according to the 

confirmations deduced after the realization of the semi- 

structured  interviews   with   the   aforementioned    sample:  

The negative correlation relationship between « Qualitative 

characteristics of accounting and financial information-

declared with IFRS standards- » & « Financial performance  

in short term »  is  necessarily  due  to  the increase  in equity 

 

 

 

 

of the entities without any  immediate impact on the net 

result. The positive correlation relationship between « 

Qualitative characteristics of accounting and financial 

information -declared with IFRS standards- » & « Financial 

performance in MLT » is explained by the increase in net 

profit caused by the enrichment of fixed assets and the 

strengthening of the production capacity of entities. 

Finally, this study, more statistical, forms an exploratory 

research and the beginning of a broader scientific work and a 

confirmatory study which aims to model the 

interrelationships between these studied variables. 

 

 

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	American Journal of Economics and Business Innovation (AJEBI)
	ABSTRACT
	INTRODUCTION
	A - Qualitative Characteristis of Financial And Accounting Information:
	RESEARCH METHODOLOGY
	B - Research Model:
	C - Administration of the Questionnaire:
	The Questioned Sample:
	Our selected sample includes 314 people, it is made up of:
	 Accountants;
	 Chartered accountants;
	 Accounting teachers;
	 Doctors and doctoral students.
	The population questioned must have, at least and at a minimum, a master’s degree in accounting and auditing.
	Collection of Responses:
	The questionnaire was distributed (paper version) to an initial sample of 232 people and the responses were immediately collected.
	The questionnaire was sent for a second sample by the Google platform     and         the      answers      were     received,     on
	average, after a duration of 23 days.
	Software Used for Data Analysis:
	A - Statistical Interpretation of the Results:
	B- Correlation Analysis: Theoretical Review:
	Definitions:
	Interpretations:
	C - Correlation Tests on SPSS:
	Test 1: Correlation Test between « Fundamental qualitative characteristics of accounting and financial information -declared with IFRS standards-» & « Financial performance in short term »:
	CONCLUSION :
	REFERENCES :

