منابع مشابه
The Effect of Information Technology on the Quality of Accounting Information
This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology ...
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The purpose of this study was to determine the influence of organizational factors (management commitment, organizational culture and organizational structure) to the quality of the accounting information system and its implications on the quality of accounting information. The unit of analysis in this study is the accounting staff of 33 cooperatives in Bandung-Indonesia. The results showed tha...
متن کاملReporting Quality of Financial Information Based On Behavioral and Value Accounting
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
متن کاملExploring Information Quality in Accounting Information Systems Adoption
Information Quality (IQ) Management plays a vital role in the process of Accounting Information Systems (AIS) adoption. IQ is emerging as a wellknown business problem in modern organisations. Specifically, the level of information quality is critical for all accounting processes, and has a significant impact on business decision-making. It must be noted that modern organisations rely heavily on...
متن کاملAccounting Information Quality, Interbank Competition, and Bank Risk Taking
We study the interaction between interbank competition and accounting information quality and their effects on banks’ risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to tak...
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ژورنال
عنوان ژورنال: China Journal of Accounting Studies
سال: 2019
ISSN: 2169-7213,2169-7221
DOI: 10.1080/21697213.2019.1755945