scholarly journals Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?

Author(s):  
Han Yi
2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana

This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.


2017 ◽  
Vol 4 (1) ◽  
pp. 25-31 ◽  
Author(s):  
Diana Effendi

Information Product Approach (IP Approach) is an information management approach. It can be used to manage product information and data quality analysis. IP-Map can be used by organizations to facilitate the management of knowledge in collecting, storing, maintaining, and using the data in an organized. The  process of data management of academic activities in X University has not yet used the IP approach. X University has not given attention to the management of information quality of its. During this time X University just concern to system applications used to support the automation of data management in the process of academic activities. IP-Map that made in this paper can be used as a basis for analyzing the quality of data and information. By the IP-MAP, X University is expected to know which parts of the process that need improvement in the quality of data and information management.   Index term: IP Approach, IP-Map, information quality, data quality. REFERENCES[1] H. Zhu, S. Madnick, Y. Lee, and R. Wang, “Data and Information Quality Research: Its Evolution and Future,” Working Paper, MIT, USA, 2012.[2] Lee, Yang W; at al, Journey To Data Quality, MIT Press: Cambridge, 2006.[3] L. Al-Hakim, Information Quality Management: Theory and Applications. Idea Group Inc (IGI), 2007.[4] “Access : A semiotic information quality framework: development and comparative analysis : Journal ofInformation Technology.” [Online]. Available: http://www.palgravejournals.com/jit/journal/v20/n2/full/2000038a.html. [Accessed: 18-Sep-2015].[5] Effendi, Diana, Pengukuran Dan Perbaikan Kualitas Data Dan Informasi Di Perguruan Tinggi MenggunakanCALDEA Dan EVAMECAL (Studi Kasus X University), Proceeding Seminar Nasional RESASTEK, 2012, pp.TIG.1-TI-G.6.


2020 ◽  
Author(s):  
Mina Zibaei ◽  
Reza Khajouei

BACKGROUND In Iran, around 0.05 of population suffer from epilepsy. Poorer health outcomes stem from limited health literacy. The use of mHealth, especially for educating patients in terms of self-care can be very effective. But the important thing is the content that is presented by apps, especially when unreliable or biased information can negatively affect the patient-doctor relationship, causing anxiety or stress. Also, usability of mHealth apps and their impact on behavior change are the other important issues that should be considered. OBJECTIVE The purpose of this study was to assess the quality of Persian language epilepsy-related mobile applications in terms of functionality and quality with a focus on content. METHODS The Persian equivalent of the keywords 'epilepsy' and 'seizure' were searched in the Google Play, Cafe Bazaar and IranApps app stores and the Persian language applications about epilepsy were extracted. These apps were evaluated by two trained reviewers independently using the uMARS scale and DISCERN instrument. Also apps’ prices and the number of installations were assessed. RESULTS A total of 659 applications were retrieved, 78 of which were epilepsy-related. After exclusion of non-Persian language and duplicate apps, there remained 11 relevant apps. The overall mean uMARS score was 2.8 out of 5 while six out of 11 apps (54%) scored higher than 3. The mean figures for the section-specific scores were as follows: engagement 2.2, functionality 4.0, aesthetics 3.3, and information 2.3. The overall DISCERN scores ranged from 26 to 40 out of 80, while the mean score was 34.5. The mean score of reliability was 18.5. CONCLUSIONS This study showed that the overall information quality of the epilepsy apps is poor. The most important missing characteristics of these apps include lack of functionalities for self-care, missing entry date, lack of details about additional sources and inexistence of the risks/benefits of each treatment. The findings suggest that more efforts should be made to develop evidence-based epilepsy-related apps to cover broader domains of self-care and behavioral change techniques.


2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang

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.


2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Hannah C Cai ◽  
Leanne E King ◽  
Johanna T Dwyer

ABSTRACT We assessed the quality of online health and nutrition information using a Google™ search on “supplements for cancer”. Search results were scored using the Health Information Quality Index (HIQI), a quality-rating tool consisting of 12 objective criteria related to website domain, lack of commercial aspects, and authoritative nature of the health and nutrition information provided. Possible scores ranged from 0 (lowest) to 12 (“perfect” or highest quality). After eliminating irrelevant results, the remaining 160 search results had median and mean scores of 8. One-quarter of the results were of high quality (score of 10–12). There was no correlation between high-quality scores and early appearance in the sequence of search results, where results are presumably more visible. Also, 496 advertisements, over twice the number of search results, appeared. We conclude that the Google™ search engine may have shortcomings when used to obtain information on dietary supplements and cancer.


Author(s):  
Enes Sari ◽  
Levent FAZLI Umur

BACKGROUND:The aim of this study was to evaluate the information quality of YouTube videos on hallux valgus. METHODS:A YouTube search was performed using the keyword 'hallux valgus' to determine the first 300 videos related to hallux valgus. A total of 54 videos met our inclusion criteria and evaluated for information quality by using DISCERN, Journal of the American Medical Association (JAMA) and hallux valgus information assessment (HAVIA) scores. Number of views, time since the upload date, view rate, number of comments, number of likes, number of dislikes, video power index (VPI) values were calculated to determine video popularity. Video length (sec), video source and video content were also noted. The relation between information quality and these factors were statistically evaluated. RESULTS:The mean DISCERN score was 30.35{plus minus}11.56 (poor quality) (14-64), the mean JAMA score was 2.28{plus minus}0.96 (1-4), and the mean HAVIA score was 3.63{plus minus}2.42 (moderate quality) (0.5-8.5). Although videos uploaded by physicians had higher mean DISCERN, JAMA, and HAVIA scores than videos uploaded by non-physicians, the difference was not statistically significant. Additionally, view rates and VPI values were higher for videos uploaded by health channels, but the difference did not reach statistical significance. A statistically significant positive correlation was found between video length and DISCERN (r= 0.294, p= 0.028), and HAVIA scores (r= 0.326, p= 0.015). CONCLUSIONS:This present study demonstrated that the quality of information available on YouTube videos about hallux valgus was low and insufficient. Videos containing accurate information from reliable sources are needed to educate patients on hallux valgus, especially in less frequently mentioned topics such as postoperative complications and healing period.


2021 ◽  
Author(s):  
Anagha Kulkarni ◽  
Mike Wong ◽  
Tejasvi Belsare ◽  
Risha Shah ◽  
Diana Yu Yu ◽  
...  

BACKGROUND The Internet has become a major source of health information especially for adolescents and young adults. Unfortunately, inaccurate, incomplete or outdated health information is widespread online. Often adolescents and young adults turn to authoritative websites such as the student health center (SHC) website of the university they are attending to obtain reliable health information. Although most on-campus SHC clinics comply with the American College Health Association (ACHA) standards, their websites are not subject to any standards or code of conduct. In the absence of quality standards or guidelines, the monitoring and compliance processes do not exist for SHC websites either. As such, there is no oversight on the health information published on the SHC websites by any central governing body. OBJECTIVE Our objective is to enable researchers to monitor online information quality at scale. We have created a tool that can efficiently quantify the quality of information posted on SHC websites about a health topic. Specifically, this quantitative tool provides information on quality, such as reading ease, coverage of the topic, and the degree of fact-based objective information. METHODS Our cross-functional team has designed and developed an open-source software, QMOHI: Quantitative Measures of Online Health Information, using the Agile software development methodology. The QMOHI tool finds the SHC website and gathers information on the specific health topic of interest from a prespecified list of university websites. Based on the retrieved text, the tool computes eight different quality metrics. The QMOHI tool is a fully automated tool that is designed to be scalable, generalizable, and robust. RESULTS The first empirical evaluation shows that the QMOHI tool is highly scalable and substantially more efficient than the manual approach of assessing online information quality. The second experimental results demonstrate QMOHI’s ability to work effectively with starkly different health topics (COVID, Cancer, LARC, and Condom) and with narrowly focused topics (hormonal IUD and copper IUD); thereby establishing the generalizability and versatility of the tool. The results from the last experiment demonstrate that QMOHI is not vulnerable to typical structural changes that SHC websites may undergo (e.g. URL changes) over a long period of time. QMOHI is able to support longitudinal studies by being robust to such website changes. CONCLUSIONS QMOHI allows public health researchers and practitioners to conduct large-scale studies of SHC websites that were previously too time intensive. The capability to generalize broadly or focus narrowly allows for wide applications of QMOHI, equipping researchers to study both mainstream and underexplored health topics. QMOHI’s ability to robustly analyze SHC websites periodically facilitates longitudinal investigations and monitor SHC progress. QMOHI serves as a launching pad for our future work that aims to develop a broadly applicable public health tool for online health information studies with potential applications far beyond SHC websites.


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