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.

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 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 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.

The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements

2017 ◽  
Vol 32 (2) ◽  
pp. 71-94 ◽  
Author(s):  
Jacob Z. Haislip ◽  
Vernon J. Richardson
Keyword(s):  
Information Technology ◽  
Earnings Forecasts ◽  
Information Environment ◽  
Data Availability ◽  
Enterprise System ◽  
High Quality ◽  
Internal Information

ABSTRACT Firms depend on information technology to provide high-quality internal information, but prior research suggests that IT is underutilized. Prior research suggests that when CEOs have experience with IT, then IT is more likely to be accepted throughout their firms. We take these arguments a step further by asserting that CEOs with IT expertise are more likely to encourage the utilization of IT throughout the firm, thus improving the information environment that is revealed through numerous outputs of the firm. We first investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate, even if they already use an enterprise system (Dorantes, Li, Peters, and Richardson 2013). Overall, we find that CEOs with IT expertise do make forecasts that are more accurate. We also find that firms with IT-expertise CEOs announce earnings on a timelier basis than firms with non-IT-expertise CEOs. Data Availability: The data used are publicly available from sources cited in the text.

scholarly journals Using the Google™ Search Engine for Health Information: Is There a Problem? Case Study: Supplements for Cancer

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Hannah C Cai ◽  
Leanne E King ◽  
Johanna T Dwyer
Keyword(s):  
Health Information ◽  
Search Engine ◽  
Information Quality ◽  
Nutrition Information ◽  
High Quality ◽  
Search Results ◽  
Health And Nutrition ◽  
Quality Rating

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.

The Quality Analysis of Hallux Valgus Videos on YouTube

2021 ◽  
Author(s):  
Enes Sari ◽  
Levent FAZLI Umur
Keyword(s):  
Hallux Valgus ◽  
Information Quality ◽  
Statistical Significance ◽  
Poor Quality ◽  
Quality Analysis ◽  
Accurate Information ◽  
Youtube Videos ◽  
The Mean ◽  
The Difference

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.

scholarly journals A study of the impact of information disclosure quality on the efficiency of corporate investment—Based on civil engineering listed companies

2020 ◽  
Vol 198 ◽  
pp. 03032
Author(s):  
Liying Zhang
Keyword(s):  
Life Cycle ◽  
Civil Engineering ◽  
Listed Companies ◽  
Investment Efficiency ◽  
Disclosure Quality ◽  
High Quality ◽  
Life Cycle Stages ◽  
Quality Disclosure ◽  
The Impact

Most of the existing studies on the impact of disclosure quality of listed companies on the investment efficiency of enterprises are based on the static level, and the article investigates the evolution of disclosure quality on the investment efficiency of enterprises from the dynamic level by dividing the life cycle of enterprises. Taking the data of Shenzhen civil engineering companies from 2013-2017 as the research sample, it uses multiple regression analysis to empirically test the impact of disclosure quality of listed companies on the investment efficiency of enterprises at different life cycle stages. The results show that when no distinction is made between life cycle stages, high quality disclosure can significantly inhibit the inefficient investment behavior of firms; in the growth and maturity samples, high quality disclosure can significantly inhibit underinvestment and overinvestment; in the recessionary samples, high quality disclosure can significantly inhibit underinvestment and has no significant effect on overinvestment.

scholarly journals Measuring User Assessments and Expectations: The Use of WebQual 4.0 Method and Importance-Performance Analysis (IPA) to Evaluate the Quality of School Websites

2019 ◽  
Vol 4 (1) ◽  
pp. 76
Author(s):  
Aulia Akhrian Syahidi ◽  
Arifin Noor Asyikin ◽  
Subandi Subandi
Keyword(s):  
Performance Analysis ◽  
Digital Media ◽  
User Satisfaction ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Modeling ◽  
Accurate Information ◽  
Data Processing Software ◽  
A Value ◽  
School Websites

As time goes by and technology advances, any information can be easily obtained from many media, both from various print media or digital electronic media. One of the fastest growing digital media and the main choice for individuals or agencies to get fast and accurate information is the website. One of the benefits of the website is that it can be used as an effective promotional media because it can be accessed by anyone and at any time. This study discusses the evaluation of school websites with a case study at the SMK Muhammadiyah 1 Banjarmasin using the WebQual 4.0 and Importance-Performance Analysis (IPA) methods. This study aims to measure user ratings of performance and expectations of users/visitors to the website of the SMK Muhammadiyah 1 Banjarmasin. The data in this study were obtained from the questionnaire using a sample of web visitors themselves, both through online based questionnaires and offline questionnaires with paper. This study uses data processing software, namely Structural Equation Modeling (SEM) 2.0. It can be concluded that in this study the results are measured by the level of performance (actual) and the level of importance (expectations) which shows that there is an overall gap for all dimensions -0.38 ie the website needs improvement and tends to still not be as expected. The biggest gap is in the Usability dimension with the largest value being -1.07 on USE5 variables, which means that the appearance of this website tends to be unattractive, not in line with expectations, and needs improvement. Then the acquisition of the value of R Square for the variable user satisfaction is 0.61, which means that the value indicates that the variable user satisfaction can be explained by usability, information quality, and service interaction with a value of 67.7%, while the remaining 32.3% is influenced by variables others not found in the research model.

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