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 THE RELATIONSHIP OF ENTREPRENEURIAL SOUL AND INTRODUCTION OF INFORMATION TECHNOLOGY TO UNDERSTANDING OF ACCOUNTING INFORMATION QUALITY

2020 ◽  
Vol 22 (1) ◽  
pp. 25-34
Author(s):  
MF DJENI INDRAJATI WIDJAJA ◽  
ELIZABETH SUGIARTO DERMAWAN
Keyword(s):  
Information Technology ◽  
Correlation Coefficient ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Students ◽  
Significant Information ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Relationship Of

This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their understanding of the quality of accounting information that is ultimately needed for decision making and accountability. The results of this study indicate the link between the Entrepreneurial Soul and the introduction of positive and significant information technology to the quality of accounting information. By looking at the correlation coefficient, Entrepreneurial Soul has a higher correlation coefficient on understanding Accounting Information Quality than Introduction to Information Technology on understanding Accounting Information Quality. Therefore, in order to increase understanding of the Quality of Accounting Information, it is necessary to improve the Entrepreneurial Soul and Introduction of Information Technology.          

scholarly journals Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality

2017 ◽  
Vol 2 (3) ◽  
pp. 32-37
Author(s):  
Yenni Carolina
Keyword(s):  
Information Systems ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Systems Implementation ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Information Systems Implementation ◽  
User Knowledge

Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.

scholarly journals The effect of information technology on the quality of accounting information

Accounting ◽  
2021 ◽  
pp. 191-196
Author(s):  
Abubkr Ahmed Elhadi Abdelraheem ◽  
Asaad Mubarak Hussaien ◽  
Mohammed Abaker Ahmed Mohammed ◽  
Yosra Azhari Elamin Elbokhari
Keyword(s):  
Information Technology ◽  
Field Study ◽  
Analytical Approach ◽  
Information Quality ◽  
Accounting Information ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

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.

scholarly journals Qualidade da Informação Contábil das Entidades do Terceiro Setor Brasileiras

2015 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Fernando Maciel Ramos ◽  
Roberto Carlos Klann
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Third Sector ◽  
Research Strategy ◽  
Non Profit ◽  
Low Level ◽  
For Profit ◽  
Accounting Practice ◽  
Quality Of Accounting Information

In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation) and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users. 

scholarly journals Relationship between quality in accounting information and organizational characteristics of the third sector entities

2019 ◽  
Vol 26 (88) ◽  
pp. 9-27
Author(s):  
Fernando M. Ramos ◽  
Roberto Carlos Klann
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Third Sector ◽  
Organizational Characteristics ◽  
Legal Form ◽  
Third Sector Organizations ◽  
The Third ◽  
Quality Of Accounting Information ◽  
The Third Sector

Abstract This study intends to evaluate the relationship between the quality in accounting information and the organizational characteristics of Third Sector entities. The methodology is designed to follow a descriptive, documental and quantitative approach. The universe of the study is composed of Third Sector organizations, formally constituted in the Brazilian scenario. The target population has included organizations with OSCIP and UPF specifications. The 18,553 entities, which existed during the study, were investigated. The research used a probabilistic sample of 392 entities. The results indicate a predominance of the institutions established under the legal form of association. As for the size, the foundations are the larger ones. Regarding the quality of accounting information, we have identified a lower reported information quality index, when compared to the second sector. Finally, the results showed that the organizational characteristics of size, creation time and qualification as OSCIP have significant and positive influence on the quality of accounting information of the entities that we analyzed. This led to the conclusion that the non-profit organizations and regulatory organs need to make improvements regarding the accounting information reporting process, as well as the awareness of the importance of these reports for the decision-making process and public accountability. This study contributes to the discussion about the characteristics of the third sector organizations that relate with the quality of the accounting information reported by these institutions in the Brazilian scenario. It is the first study that analyzed this relationship in Brazil.

scholarly journals جودة المعلومات المحاسبية وأثرها في تحسين الأداء المالي

2021 ◽  
Vol 33 (1) ◽  
pp. 25-51
Author(s):  
د. محمد خليل حامد ◽  
د. عماد الدين محمد إبراهيم ◽  
د. محمد حسن محمد عبد الجليل
Keyword(s):  
Financial Performance ◽  
Financial Institutions ◽  
Significant Relationship ◽  
Information Quality ◽  
Accounting Information ◽  
Internal Factors ◽  
Factors Affecting ◽  
The Public ◽  
Quality Of Accounting Information

This study dealt with the accounting information quality system and its impact on improving financial performance. This study aimed to identify the basic elements of the quality of accounting information and the availability of this information in the practical environment. Diagnosing aspects of strength and weakness in order to devise means of treatment and suggest solutions and requirements to address deficiencies and weaknesses. The study problem was represented in the question related to the effect of the quality of accounting information on improving the quality of financial performance in Sudanese institutions. The study included a sample consisting of (10) banks، and to collect the necessary data a questionnaire was designed and distributed to the study sample individuals in the public administrations of these banks. (120) questionnaires were distributed، from which the research and analysis (118) were based. That is، 96% of the distributed questionnaires. The results of the study showed that there is a statistically significant relationship between the quality of accounting information and the internal factors affecting improving the financial performance of Sudanese financial institutions. And the existence of a statistically significant relationship between the quality of accounting information and the external factors affecting improving the financial performance of the Sudanese financial institutions. The study also presented a set of recommendations to improve financial performance.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2020 ◽  
Vol 9 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Vu Thi Thanh Binh ◽  
Nhat-Minh Tran ◽  
Do Minh Thanh ◽  
Nguyen Thi Hong Nga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

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