scholarly journals Accounting Information Quality and Investment Decisions

2021 ◽  
Author(s):  
Nouha Khoufi
Keyword(s):  
Information Asymmetry ◽  
Information Quality ◽  
Stock Exchange ◽  
Emerging Market ◽  
Academic Research ◽  
Accounting Information ◽  
Investment Decisions ◽  
Limited Attention ◽  
Accounting Information Quality

Accounting information quality has been said to play an important role in reducing information asymmetry. Thus, firms with high accounting information quality may enhance more investors’ decisions. This paper aims to empirically examine the association between accounting information quality and investment decisions among firms in Tunisia. The sample of this study consists of 50 firms listed on the Tunis Stock Exchange covering 2012 to 2016. The findings imply that accounting information quality is significantly negatively related to investment inefficiency. The inclusion of control variables and the use of alternative models to measure accounting information quality provide consistent findings. This paper has several important contributions. First, this paper provides new empirical evidence in an emerging market. Although emerging markets make up the vast majority of economic activity around the world, they have received limited attention in academic research. Second, this paper can also help researchers to better understand and realize the governance role of accounting information, and push them to investigate the other role of accounting information deeply and broadly.

scholarly journals Relationship between the application of IFRS and the accounting information quality in Jordan

2020 ◽  
Vol 17 (4) ◽  
pp. 111-120
Author(s):  
Qasim Ahmad Alawaqleh
Keyword(s):  
Financial Reporting ◽  
Trading Volume ◽  
Information Quality ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Reporting Standards ◽  
Industrial Companies ◽  
Accounting Information Quality ◽  
Independent Variable ◽  
The Relationship

The study aimed to find out the relationship between the application of international financial reporting standards (IFRS) and the accounting information quality (AIQ) in Jordan. The research data was collected from 59 industrial companies listed on the Amman Stock Exchange (ASE) between 2010 and 2018. Panel data was used to measure an independent variable (the application of IFRS), and a questionnaire (a 5-point Likert scale) was applied to measure a dependent variable (AIQ). Multiple regression was used to test hypotheses. The study concluded that the application of IFRS in terms of earnings management and trading volume had a positive relationship with AIQ. Finally, the study recommended validating the transparency of financial reporting to improve the efficiency of the Jordanian financial market.

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.

scholarly journals THE ROLE OF CORPORATE GOVERNANCE IN ACHIEVING ACCOUNTING INFORMATION QUALITY (FIELD STUDY IN THE MISHRAQ SULFUR STATE CO.)

2018 ◽  
Author(s):  
Munadhil Alsalim ◽  
Honer Amin ◽  
Ali Youssef
Keyword(s):  
Corporate Governance ◽  
Financial Market ◽  
Information Quality ◽  
Accounting Information ◽  
Reciprocal Relationship ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Accounting Information Quality

<p><em>Under the new worldwide changes that were produced by the economic data and technological revolution, corporate governance considered as one of the modern terms. Its importance increased in the business sector because it plays a role in managing any company, and protecting the shareholders’ rights. There are several thoughts on the importance of corporate governance. Some thought that corporate governance is important in the public sector because it influence the economy. Others thought corporate governance is very important in the privet sector. The importance of the term, corporate governance, increased in all institutions and in all advanced and emerging economies in the last few decades especially after the economic and financial crisis that many countries underwent. These crisis affected the global financial market; such as, the crisis in Southeast Asia in 1997. Moreover, many major international companies especially the American companies collapsed in Fall 2008 because they used complex accounting methods in order to hide their loses and manipulate the rights of people; such as, shareholders, lenders, suppliers, and even the civil society. Hence, the governance became one of the important topics that are applied in both privet and public companies. The reason many shareholders lost their trust in the financial market is that companies’ managers and auditors concealed the financial and accounting statements that are applied in all kind of companies. Mistrust was created in the financial reports, and it increased anytime one of the huge companies stumbled. Therefore, this study shows the overlapping and reciprocal relationship between corporate governance and the accounting information quality. Apparently, the accounting information is affected by the rules and mechanisms of governance, and applying it means increasing the trustworthy of the accounting information that are included in financial statements that were prepared for all interested parts.</em></p>

scholarly journals IFRS Adoption Impact On Financial And Accounting Information Quality: An Exploratory Study On Moroccan Petroleum And Gas Sector

2016 ◽  
Vol 6 (1) ◽  
pp. 337
Author(s):  
Anass Cherti ◽  
Houria Zaam
Keyword(s):  
Financial Reporting ◽  
Information Quality ◽  
Academic Research ◽  
Accounting Information ◽  
Stock Exchanges ◽  
Financial Reporting Standards ◽  
Financial Variables ◽  
Ifrs Adoption ◽  
Accounting Information Quality ◽  
The Impact

<p class="ber"><span lang="EN-US">The balance of <em>International Financial Reporting Standards</em> (IFRS), after ten years of their implementation, has reflected a positive perception of its impacts on the function “finance and accounting” of companies and issuers. Those companies and issuers observe, in a large majority that the transition to IFRS has increased the quality and the homogeneity of the information produced and the rapidity of their establishment. Unfortunately in academic research, such studies remains not clear as most publications front IFRS adoption impact in general manner which concern all sectors at the same study.</span></p><p class="ber"><span lang="EN-US">The purpose of this article is to present the results of an empirical study of three petroleum and gas companies listed in the <em>Casablanca Stock Exchanges</em> (CSE), to measure the impact of the IFRS adoption on financial and accounting information quality in Moroccan petroleum and gas sector.</span></p><p class="ber"><span lang="EN-GB">The released results show that this impact is positive for the petroleum and gas sector and the majority of the accounting and financial variables of this sector under IFRS dependents on those variables under the General Standardization Code of Morocco (GSCM). </span></p>

scholarly journals Presentation of Novel Multiple Regression Model for Accounting Information Quality, Corporate Investment, and Moderating Role of Ownership Structure in Companies

2022 ◽  
Vol 2022 ◽  
pp. 1-10
Author(s):  
Mahsa Amiran ◽  
Abdorreza Asadi ◽  
Maryam Oladi
Keyword(s):  
Regression Model ◽  
Multiple Regression ◽  
Ownership Structure ◽  
Information Quality ◽  
Panel Data Analysis ◽  
Accounting Information ◽  
Investment Decisions ◽  
Corporate Investment ◽  
Multiple Regression Model ◽  
Accounting Information Quality

The conflicts of interest between managers and shareholders force managers to make decisions that do not meet the interests of shareholders. One of these decisions is to invest less in the company’s operational activities. Increasing the information quality is one way to prevent that issue, allowing stakeholders to monitor investment decisions. The present study investigates the relation of accounting information quality, corporate investment, and ownership structure for Iranian firms, using panel data analysis from 2009 to 2018. We applied a multiple regression model to test the hypotheses. The results show that the quality of accounting information significantly affects the investment decision for the company’s main operations, so the first hypothesis of the research is confirmed. At the same time, there is no effect of capital structure on accounting information quality and firms’ investment decisions. Thus, the second hypothesis of the research failed to be confirmed.

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