Auditor specialization, accounting information quality and investment efficiency

2017 ◽  
Vol 42 ◽  
pp. 616-629 ◽  
Author(s):  
Assawer Elaoud ◽  
Anis Jarboui
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Investment Efficiency ◽  
Accounting Information Quality ◽  
Auditor Specialization

Accounting Information Quality, Financing Constraints, And Company Innovation Investment Efficiency By Big Data Analysis

2022 ◽  
Vol 34 (3) ◽  
pp. 0-0
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Big Data Analysis ◽  
Information Environment ◽  
Financing Constraints ◽  
Investment Efficiency ◽  
Agency Conflict ◽  
Corporate Innovation ◽  
Accounting Information Quality ◽  
The Relationship

This paper takes the listed companies in China from 2008 to 2017 as the research sample to study the relationship between accounting information quality (AIQ) and company innovation investment efficiency. The results show that AIQ is negatively correlated with both the underinvestment and overinvestment of corporate innovation. Further, AIQ can alleviate financing constraints and reduce the lack of innovation investment; At the same time, AIQ can also alleviate the agency conflict and reduce the excessive investment in innovation. Finally, AIQ can promote the innovation investment efficiency of companies with low information environment.

Study on the Relationship Model between Information and Quality

2016 ◽  
Vol 693 ◽  
pp. 1935-1942
Author(s):  
W.M. Mou
Keyword(s):  
Information Quality ◽  
Stock Exchange ◽  
Accounting Information ◽  
Investment Efficiency ◽  
Sample Data ◽  
Accounting Information Quality ◽  
Relationship Model ◽  
Definition Of ◽  
The Impact ◽  
The Relationship

After explaining the definition of accounting information quality and investment efficiency, the paper goes on analyzing the impact of accounting information quality on investment efficiency, puts forward the assumptions, and extracts the Shenzhen Stock Exchange A-share 99 listed companies from 2009 to 2011 sample data for empirical research. It is found that high quality accounting information can contribute to improving the under-investment and restraining over-investment, and thus improve the investment efficiency of the enterprises.

scholarly journals THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA

2018 ◽  
Vol 2 (1) ◽  
pp. 55-68
Author(s):  
Megawati Oktorina ◽  
Lasmanita Rajagukguk ◽  
Etty Widyastuti
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Two Factors ◽  
Qualitative Characteristics

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility, and dummy loss have a significant effect on underinvestment.

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang
Keyword(s):  
False Alarm ◽  
Risk Taking ◽  
Information Quality ◽  
Accounting Information ◽  
Capital Requirements ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Fierce Competition ◽  
Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

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