Results 261 to 270 of about 170,831,246 (302)

Accounting Conservatism, Aggregation, and Information Quality*

Contemporary Accounting Research, 2007
We study the optimal accounting policy when a firm can control the information quality through costly and noncontractible action. It is shown that the desirable accounting has two features: (i) the accounting report aggregates, rather than reporting directly, the underlying information; (ii) the accounting has a conservative bias.
Qintao Fan, Xiao-Jun Zhang
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Accounting Information Quality and Systematic Risk

SSRN Electronic Journal, 2018
Whether and how accounting information quality affects the cost of capital has been a matter of much debate. We contribute to this debate by linking accounting information quality to systematic risk, inspired by recent theoretical discussions. Using the universe of firms jointly listed in the CRSP and Compustat databases from 1962 to 2012, we find that
Xuejing Xing, Shan Yan
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The Influence of Information Technology on the Quality of Accounting Information System

Proceedings of the 2018 2nd High Performance Computing and Cluster Technologies Conference, 2018
Information technology is factor which can improve the quality of accounting information systems. In Indonesia, this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination
Meiryani, Azhar Susanto
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How to Increase the Quality of Accounting Information System and Accounting Information Quality in Bandung’s Higher Educations?

Greenation International Journal of Economics and Accounting, 2023
The existence of information becomes a very important part for individuals. The process of processing data into information is the main activity carried out by each individual. The process of processing data into information provides benefits not only for individuals, but also for organizations. Information is crucial for individuals and organizations.
Annisa Fitri Anggraeni, Deden Komar Priatna, Winna Roswinna, Eprianus Zai   +3 more
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Information transparency and accounting quality

2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management, 2011
This work mainly indicates that information transparency and accounting quality are not highly related, although they are more related in the electronics industry than in other industries. The empirical findings suggest that it may be important to include more accounting-quality related items into the proxies of financial reporting when building an ...
null Tzung-Yuan Hsieh, null Ying-Jhu Pan, null Zheng-Sheng Lin   +2 more
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The Quality of Accounting Information

SSRN Electronic Journal, 2013
Accounting information is used for both internal and external purposes. The internal information is mainly directed at the control of business processes; the external on reporting financial results and the financial position of the organization. While existing frameworks for controlling and auditing information systems (IS) such as ITIL Version 3 ...
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Analysis of Top Management Support on the Quality of Accounting Information System and the Impact on the Quality of Accounting Information

Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 2020
Top management support in the accounting information system is one of the factors influencing the quality of the accounting information system. Top management involvement is essential to the success of an organization's accounting information system.
Wati Aris Astuti, Ajeng Retno Wulandari
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Information Quality for a University Accounting Information System

SSRN Electronic Journal, 2008
This study reports about the information quality for a university accounting information system. The department aims to provide high quality information to staff and students using the accounting information system. The case findings show that there are many problems facing the staff and students which has an impact on their experience, motivation ...
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THE ACCOUNTING INFORMATION QUALITY CONCEPT [PDF]

Journal of Academic Research in Economics, 2011
The actual evolution of the modern society imposes a continuous improvement of both economic information and accountancy in particular. Accounting information should be built in such a way so as to be able to respond both to the enterprise requirements, as regards the decision fundamentals, and also to the informal needs of its partners.
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Accounting information and the quality of financial managerial decisions

Journal of Information Science, 1996
Accounting information is an ingredient in most, if not all, financial managerial decisions. In developed economies, these decisions are worth billions of dollars each year. In some cases, the decisions are lacking in quality. Con sequently, if research can improve decision making through improved information, society will benefit.
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