Paper Title
The Link Among Prior Earnings Quality, Current Reputation and Future Financial Performance

Abstract
Prior earnings quality is a determinant of subsequent financial performance, and as a cause of current firm reputation. This research attempted to explore the effect of prior earnings quality on current firm reputation and subsequent financial performance; especially it tried to investigate the mediating role current firm reputation plays in the causal link from prior earnings quality to subsequent financial performance. The empirical findings offer statistical evidence that prior earnings quality significantly affects subsequent financial performance, as well as current firm reputation, which in turn mediates the causal association between prior earnings quality and subsequent financial performance. This research is expected to offer directors with a more comprehensive understanding of the complicated relationship among earnings quality, financial performance and firm reputation. This will enable them to make better business decisions on the reliable level of reported earnings and on the level of investment in the enhancement of their firm reputation to the degree that their firms could achieve the best financial performance in the future. Index Terms - Corporate Finance, Earnings Quality, Ethical Behavior, Firm Reputation, Financial Performance