Determination QAD in Audited and Unaudited Companies

2016 ◽  
Vol 19 (2) ◽  
pp. 41-49
Author(s):  
Miroslava Vlčková
Keyword(s):  
Data Quality ◽  
Accounting Information ◽  
Basic Element ◽  
Economic Activities ◽  
Analytic Hierarchy ◽  
Accounting Data ◽  
Quality Of Accounting Information ◽  
Kolmogorov Smirnov ◽  
Hierarchy Process

Abstract Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty’s method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected.

Power System Data Quality Evaluation Based on the Analytic Hierarchy Process

2013 ◽  
Vol 712-715 ◽  
pp. 2611-2614
Author(s):  
Xi Liang Wang ◽  
Xuan Qin ◽  
Dao Xin Liu ◽  
Zi Jian Wang ◽  
Jun Wang ◽  
...  
Keyword(s):  
Data Quality ◽  
Electric Power ◽  
Quality Evaluation ◽  
Statistical Data ◽  
Evaluation Process ◽  
Analytic Hierarchy ◽  
System Data ◽  
Hierarchy Process ◽  
Specific Evaluation

The demand for electric power data is more and more widely, and put forward higher requirements to the quality of statistical data. This paper combined with the features of electric power data. Evaluate data quality from the accuracy, completeness, uniqueness, consistency, accuracy, efficiency and timeliness seven aspects. And put forward the specific evaluation methods of each evaluation index. Then build a whole data quality evaluation process on this basis, quantitative analysis the data in the database, to acquaintance the data quality condition.

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.

scholarly journals Determination of Environmental Factors for the Implementation of the Exploitability Index in Industrial Aggregate Mining Using Multi-Criteria Analysis

2021 ◽  
Vol 10 (4) ◽  
pp. 196
Author(s):  
Julio Manuel de Luis-Ruiz ◽  
Benito Ramiro Salas-Menocal ◽  
Gema Fernández-Maroto ◽  
Rubén Pérez-Álvarez ◽  
Raúl Pereda-García
Keyword(s):  
Environmental Factors ◽  
Environmental Factor ◽  
Human Life ◽  
Accurate Estimation ◽  
Analytic Hierarchy ◽  
Main Components ◽  
Hierarchy Process ◽  
Made In

The quality of human life is linked to the exploitation of mining resources. The Exploitability Index (EI) assesses the actual possibilities to enable a mine according to several factors. The environment is one of the most constraining ones, but its analysis is made in a shallow way. This research is focused on its determination, according to a new preliminary methodology that sets the main components of the environmental impact related to the development of an exploitation of industrial minerals and its weighting according to the Analytic Hierarchy Process (AHP). It is applied to the case of the ophitic outcrops in Cantabria (Spain). Twelve components are proposed and weighted with the AHP and an algorithm that allows for assigning a normalized value for the environmental factor to each deposit. Geographic Information Systems (GISs) are applied, allowing us to map a large number of components of the environmental factors. This provides a much more accurate estimation of the environmental factor, with respect to reality, and improves the traditional methodology in a substantial way. It can be established as a methodology for mining spaces planning, but it is suitable for other contexts, and it raises developing the environmental analysis before selecting the outcrop to be exploited.

scholarly journals An Empirical Investigation into Physician Preferences in Drug Prescription: An Integrated Methodology of AHP and QFD

2016 ◽  
Vol 8 (5) ◽  
pp. 81
Author(s):  
Farzana Elahi ◽  
Shamsad Ahmed ◽  
Mahbubul Haque ◽  
Nazreen Chowdhury
Keyword(s):  
Quality Function Deployment ◽  
Drug Prescription ◽  
Future Research ◽  
Relationship Matrix ◽  
Analytic Hierarchy ◽  
Expert Choice ◽  
Integrated Methodology ◽  
Hierarchy Process ◽  
The Relationship

<p class="Default">In order to sustain in a competitive market like pharmaceutical in Bangladesh, it is important to get an insight into physicians’ preferences in prescribing the drugs. The aim of this work is to investigate and address the physician requirements through an integrated methodology of Analytic Hierarchy Process (AHP) and Quality Function Deployment (QFD). In this research, an expert panel has been interviewed to recognize the criteria affecting physicians’ decisions. The results from AHP derived through Expert Choice software demonstrate that from the viewpoint of physicians, out of the five criteria, quality of product offering is ranked highest in prescribing the drugs followed by the reputation of the company, relationship enjoyed with the company, etc. As for the technical aspects, derived from the relationship matrix of AHP and QFD, out of the sixteen, brand image is ranked first followed by the quality of raw and packaging materials, skilled production personnel etc. The contribution of this research is expected to enable the managers in the pharmaceutical companies to recognize the factors that influence physicians in prescribing drugs for the patients and help them find out challenging items with preeminent alternatives. Few suggestions for future research are also put forward. <strong></strong></p>

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

A Method of the Comprehensive Evaluation of Surface Integrity in Micro- and Nano-Machining

2007 ◽  
Author(s):  
Guicheng Wang ◽  
Chunyan Zhang ◽  
Hongjie Pei ◽  
Yunming Zhu ◽  
Chungen Shen ◽  
...  
Keyword(s):  
Surface Integrity ◽  
Evaluation System ◽  
Metal Cutting ◽  
Comprehensive Evaluation ◽  
Rapid Development ◽  
Analytic Hierarchy ◽  
Ultra Precision ◽  
Edge Quality ◽  
Hierarchy Process

The surface quality is always the crucial element of machined quality in precision ultra-precision metal cutting. A new concept that the surface integrity should include the edge quality of parts is put forward In this paper, the weight value of a series of characteristic parameters of surface integrity are calculated with using analytic hierarchy process, three basic methods of evaluating surface integrity are presented, and the comprehensive evaluation system has been formed which will theoretically play a great important role on rapid development in the precision machining.

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