Accounting Information Quality and Firm Financial Performance: The Mediating Role of Decision-Making Effectiveness in Pakistan’s Banking Sector
Keywords:
Accounting Information Quality, Firm Financial Performance, Decision-Making Effectiveness, Banking Sector, PakistanAbstract
Purpose – This study examines the relationship between Accounting Information Quality and Firm Financial Performance and investigates the mediating role of Decision-Making Effectiveness in Pakistan’s banking sector.
Design/methodology/approach – Data were collected from 100 respondents working in Pakistan’s banking sector through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS 22. Reliability analysis, descriptive statistics, one-way ANOVA, Pearson correlation, and regression-based mediation analysis were employed.
Findings – The illustrative results indicate positive relationships among Accounting Information Quality, Decision-Making Effectiveness, and Firm Financial Performance. Decision-Making Effectiveness is also found to partially mediate the relationship between Accounting Information Quality and Firm Financial Performance.
Research limitations/implications – The study is limited to Pakistan’s banking sector and a cross-sectional sample of 100 respondents. Because an original dataset was not supplied, the numerical statistical results presented in this draft are illustrative and must be replaced with actual SPSS output before empirical submission.
Originality/value – The study contributes to the accounting and banking literature by examining Decision-Making Effectiveness as a mechanism through which Accounting Information Quality may influence Firm Financial Performance.
