ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD). The end of the Transitional Tax Regime (RTT) enables us to evaluate the symmetry between the divergence and reconvergence of the accounting and tax standards, helping to identify the moderating effect of characteristics such as size, leverage, and profitability over the use of the discretion allowed by the International Financial Reporting Standards (IFRS). Studying the effects of changes in the standards contributes to understanding how they affect accounting information quality, particularly when we observe symmetrical movements of divergence of the accounting and tax standards, such as IFRS adoption, and of reconvergence, with the end of the RTT. The analysis conducted enables us to separate effects of divergence between the tax and accounting standards from the innovations introduced by the IFRS. An understanding of the effect of the standard over accounting information quality contributes to the quality of the work of financial analysts, tax authorities, and regulators. Event studies are conducted to evaluate the effect of IFRS adoption, as well as the end of the RTT, over the BTD (a proxy for earnings management), in cross sections of companies. We use explanatory variables related to incentives to manage book and taxable income (indebtedness, profitability, and size), which could explain the ambiguity of the results in the literature. The article provides evidence that the indebtedness and size of companies influence the effect of IFRS adoption, as well as of the end of the RTT. We observed a negative relationship of indebtedness and size with the impact of changes in standards over differences between book and taxable income (BTD).
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.
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.
This paper investigates the capabilities and limitations of different software tools simulating landscape design adaptability. The evaluation of tools is based on the ISO 25010 framework, which investigates software functionality, reliability, performance efficiency, usability, compatibility, and information quality. These quality characteristics of software are analysed during objective experiments where five software tools are used for a case study project at the conceptual design phase. These experiments reveal that the existing software tools for climate adaptation planning are focused on different aspects of climate adaptability, generating different types of information. Moreover, all tools deal with some limitations in terms of compatibility, performance efficiency, and functional operations. The ISO 25010 quality model provides a comprehensive framework to compare the capabilities of different software tools for climate adaptation planning. This paper is part of a wider study including an analysis of the needs of project stakeholders regarding climate adaptation software tools. However, this article focuses on technical capabilities of current climate adaptation software tools.
The effect of the communication channel size on the transport and subsequent detection of chemical messengers is investigated on millimetric and micrometric channels. The transport of the information carriers, being characterized by an advective and a diffusive contribution, was simulated by varying the flow velocity and the diffusion coefficient. Then, to evaluate the information quality, the Intersymbol Interference (ISI) between two consecutive signals at a specific release delay was estimated. This allowed us to verify that operating under micrometric channel conditions has a larger flow velocity range to obtain completely separated successive signals and smaller release delays can be used between signals. The theoretical results were confirmed by developing a prototype molecular communication platform operating under microfluidic conditions, which enables communication through fluorescent nanoparticles, namely Carbon Quantum Dots (CQDs).
The study deals with the issue of misleading information in the Internet environment. The authors define and analyse basic terms denoting various methods of disinformation. They point to the fact that there are specific terms and phenomena forming the thematic axis of the current discourse on disinformation practices in online media. They state that there is quite a lot of chaos in the field of terminology. This is the reason why they critically reconsider the existing knowledge related to disinformation, such as fake news and the like. The ambition of the authors is the conceptualisation of disinformation methods in the context of a broadening of genres and social background. They emphasise the need to research the issue because the information quality of various blogs, posts, comments, etc. raises many unanswered questions or incorrect answers. In their analysis of the issue, they use the basic methods of logical analysis, the hermeneutic approach, as well as selectively chosen examples of individual typological variants of disinformation.
AbstractLandslide research chiefly relies on digital inventories for a multitude of spatial, temporal, and/or process analyses. In respect thereof, many landslide inventories are populated with information from textual documents (e.g., news articles, technical reports) due to effectiveness. However, information detail can vary greatly in these documents and the question arises whether such textual information is suitable for landslide inventories. The present work proposes to define the usefulness of textual source types as a probability to find landslide information, weighted with adaptable parameter requirements. To illustrate the method with practical results, a German landslide dataset has been examined. It was found that three combined source types (administrative documents, expert opinions, and news articles) give an 89 % chance to detect useful information on three defined parameters (location, date, and process type). In conclusion, the definition of usefulness as a probability makes it an intuitive, quantitative measure that is suitable for a wide range of applicants. Furthermore, a priori knowledge of usefulness allows for focusing on a few source types with the most promising outcome and thus increases the effectiveness of textual data acquisition and digitalisation for landslide inventories.