Internal Information Quality and Tax-Motivated Income Shifting

2017 ◽  
Vol 40 (2) ◽  
pp. 25-44 ◽  
Author(s):  
Sean T. McGuire ◽  
Scott G. Rane ◽  
Connie D. Weaver
Keyword(s):  
Information Quality ◽  
Tax Planning ◽  
Information Environment ◽  
Income Shifting ◽  
Firm Characteristics ◽  
Planning Strategy ◽  
Internal Information

ABSTRACT This study examines whether the quality of a firm's internal information environment influences its tax-motivated income shifting activities. Although income shifting is an important tax-planning strategy, evidence regarding its determinants is limited. We find that higher internal information quality (IIQ) is associated with greater tax-motivated income shifting, which suggests that higher IIQ enables managers to better identify and execute income shifting opportunities. We find that the influence of IIQ on tax-motivated income shifting varies with firm characteristics. Specifically, we find that higher IIQ is associated with tax-motivated income shifting for firms with greater uncertainty and greater coordination needs. Overall, these results suggest that the improved information obtained through higher-quality internal information environments allows managers to increase tax-motivated income shifting.

scholarly journals Internal Information Environment and Labor Investment Efficiency

2020 ◽  
Vol 9 (4) ◽  
pp. 70
Author(s):  
Xin Luo ◽  
Fan Zhang
Keyword(s):  
Information Quality ◽  
Optimal Level ◽  
Information Environment ◽  
Accurate Information ◽  
Investment Efficiency ◽  
High Quality ◽  
Union Coverage ◽  
Internal Information

This study investigates the relation between internal information environment and labor investment efficiency. We argue that better internal information quality allows managers to obtain more timely and accurate information from subordinates and therefore make better decisions in labor investments. Our results suggest that the labor investments of firms with high quality internal information have less deviation from the optimal level. This association holds for both companies in industries with high and low union coverage.

scholarly journals Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections

2021 ◽  
Vol 14 (6) ◽  
pp. 273
Author(s):  
Omid Mehri Namakavarani ◽  
Abbas Ali Daryaei ◽  
Davood Askarany ◽  
Saeed Askary
Keyword(s):  
Audit Committee ◽  
Information Quality ◽  
Stock Exchange ◽  
Entropy Method ◽  
Information Environment ◽  
Financial Information ◽  
Financial Knowledge ◽  
Political Connections ◽  
Internal Information

This study explores the relationship between audit committee characteristics and accounting information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from the Tehran Stock Exchange (TSE) for 2011–2016, we rank firms using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and entropy method for determination of the weight of evaluating indicators. The firms are positioned into high- to low-level political connections, and two proxies for audit committee characteristics are used: independence of audit committee and financial knowledge. Furthermore, three proxies are used for an internal information environment: earning announcement speed, the accuracy of earning forecasting and lack of financial restatements. Our findings show that there is a significant and positive relationship between the audit committee and financial information quality characteristics in high-level political connections, as well as between financial knowledge and financial information quality. Furthermore, the findings of this study suggest that the application of political economy theories could be appropriate for more inquiry.

Internal Information Quality and State Tax Planning†

2021 ◽  
Author(s):  
Stacie Kelley Laplante ◽  
Daniel P. Lynch ◽  
Mary E. Vernon
Keyword(s):  
Information Quality ◽  
Tax Planning ◽  
State Tax ◽  
Internal Information

scholarly journals Impacts of Firms’ Internal Information Environment on Tax Avoidance (Case Study: Companies Listed In Tehran’s Stock Exchange)

2017 ◽  
Vol 19 ◽  
pp. 1
Author(s):  
Jahanbakhsh Ghafoori ◽  
Mahmood Rahmani
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Information Environment ◽  
Dispersion Force ◽  
Geographic Dispersion ◽  
Study Results ◽  
Internal Information

The main purpose of this study is to investigate the impacts of firms’ internal information environment on tax avoidance. The research method includes a data panel and is generally of semi-experimental fashion. The population of research is consisted of the entire companies and firms listed in Tehran’s stock exchange as 496 firms from the beginning of 2007 until the end of financial year of 2014. Among the population, a number of 86 firms were selected as the sample through systematic omitting method. For the purpose of data analysis, the tests of T and multivariate linear regression were incorporated into the study. Results indicate that impact of quality of internal information on tax avoidance is higher in those companies in which information play a more important role. Firms which operate under geographic dispersion make more use of the quality of their internal information, because this information helps them towards reduced tax avoidance. High quality of internal information and commercial dispersion force these firms towards avoiding larger taxes. In addition, quality of internal information is not effective on firms which are under reconstruction status.

PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA

2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Information Quality ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Quality Of Services ◽  
Quality Of Information ◽  
Transportation Services ◽  
Application Systems

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.

Designing Information Product (IP) Maps On the Process of Data Processing and Academic Information

2017 ◽  
Vol 4 (1) ◽  
pp. 25-31 ◽  
Author(s):  
Diana Effendi
Keyword(s):  
Data Quality ◽  
Data Management ◽  
Information Management ◽  
Information Quality ◽  
Quality Data ◽  
Management Approach ◽  
Quality Of Data ◽  
Information Product ◽  
Academic Activities

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.

Evaluation of Persian language epilepsy-related mobile apps: A systematic review and quality assessment with a focus on content (Preprint)

2020 ◽  
Author(s):  
Mina Zibaei ◽  
Reza Khajouei
Keyword(s):  
Information Quality ◽  
Mobile Apps ◽  
Self Care ◽  
Keywords Epilepsy ◽  
Limited Health Literacy ◽  
Persian Language ◽  
The Mean ◽  
Limited Health ◽  
Google Play

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.

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