scholarly journals The Approach of Accounting Information Quality on Investment Efficiency—Empirical Evidence from Chinese Listed Companies

2016 ◽  
Vol 06 (02) ◽  
pp. 330-337
Author(s):  
Chunyan Ren
Keyword(s):  
Empirical Evidence ◽  
Information Quality ◽  
Accounting Information ◽  
Listed Companies ◽  
Investment Efficiency ◽  
Chinese Listed Companies ◽  
Accounting Information Quality

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.

scholarly journals Earnings Management, Annual Report Patch and Accounting Comparability

2016 ◽  
Vol 11 (10) ◽  
pp. 51
Author(s):  
Zhonghai Yang ◽  
Roger Su ◽  
Shasha Zhou ◽  
Yingmei Li
Keyword(s):  
Earnings Management ◽  
Information Quality ◽  
Annual Report ◽  
Positive Impact ◽  
Accounting Information ◽  
Listed Companies ◽  
Real Earnings Management ◽  
Listed Firms ◽  
Chinese Listed Companies ◽  
Accounting Comparability

Using the Chinese A-share listed firms over the period from 2005 to 2012, this paper examines the relationships between earnings management, annual report patch and accounting comparability. The empirical results indicate that Chinese listed companies tend to release their annual report patch after implementing accrual earnings management, but the Chinese listed companies are not likely to release their annual report patch after implementing real earnings management. Disclosing an annual report patch after implementing earnings management may have a positive impact on accounting comparability. This result indicates that an annual report patch published by sample firms may rectify disclosed errors or earnings management of a previous annual report, as a result accounting information quality will be improved.

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.

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