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Quasi-Indexer Ownership and Accounting Information Quality
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Working paper
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Working paper
Does Mature Foreign Investment Improve Accounting Information Quality in Emerging Markets?
In: GFJ-D-23-00268
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Accounting Information Quality in Public Stock and Bond Offerings by Brazilian Public Companies
In: BBR, Vitória, Vol. 9, No. 1, Art. 1, p. 1- 24, Jan-Mar. 2012
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Supply Chain Shocks and Firm Productivity: The Role of Accounting Information Quality
In: Chicago Booth Research Paper No. 24-01
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Controlling Financial Risks' Impact on Accounting Information Quality: Evidence from Iraqi banks
In: Technium social sciences journal, Band 58, S. 34-47
ISSN: 2668-7798
Controlling risk management strategies and implementing preventive actions are essential for creating a secure and conducive environment for individuals and organisations. The study aims to showcase the influence of financial risk control on the quality of accounting information in Iraqi banks. This will be achieved by identifying and assessing risks, as well as designing and implementing suitable procedures to manage hazards. The goal is to produce reliable accounting information that stakeholders can trust. The study employed 154 questions that were delivered to accountants, internal auditors, external auditors, and academics specialising in Iraqi institutions. It consisted of two axes. The initial objective was to evaluate the management of financial risk control in Iraqi banks. The first axis comprised 17 specific questions, while the second axis assessed the accuracy of its accounting information and consisted of 21 questions. The study variables were assessed utilising the statistical software SPSS version 26, while the hypotheses were examined by simple linear regression. The study found that implementing robust procedures and policies to manage financial risks in banks improves the reliability and transparency of their accounting information. This includes effectively addressing various risks, such as geopolitical concerns.
Accounting Information Quality of Latin America Firms: The Role of Regulatory Environment
In: Revista Evidenciação Contábil & Finanças, 2019
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Is Information Quality a Priced Risk Factor?: Evidence from the Relation between Accounting Information Quality and Stock Comovement
In: JBF-D-22-00685
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Government R&D subsidies and firm innovation performance: The moderating role of accounting information quality
The effects of government R&D subsidies can vary across recipient firms, depending on the various characteristics of a firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ helps to reduce information asymmetry between investors and firms and, consequently, improves investment efficiency. However, there is a lack of clear understanding about the specific role of corporate accounting information in the ex-post effectiveness of government R&D subsidies. This study thus examines the main effects of government R&D subsidies on both firms' R&D inputs and innovation outputs, and the positive moderating role played by the quality of corporate accounting information. The data include 1,561 sample firms listed in the stock markets in China and 11,853 firm-year observations between 2007 and 2015. We find that the moderating effect of AIQ is economically sizable where an improved AIQ (discretionary accruals), by a standard deviation, increases the additionality effect by 16% for corporate R&D investment and 4% for the growth of firms' R&D inputs. In addition, we find the subsidies have a stronger favorable effect on firms' R&D outputs (the number of patents) for those firms with a higher AIQ.
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Government R&D subsidies and firm innovation performance: The moderating role of accounting information quality
The effects of government R&D subsidies can vary across recipient firms, depending on the various characteristics of a firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ helps to reduce information asymmetry between investors and firms and, consequently, improves investment efficiency. However, there is a lack of clear understanding about the specific role of corporate accounting information in the ex-post effectiveness of government R&D subsidies. This study thus examines the main effects of government R&D subsidies on both firms' R&D inputs and innovation outputs, and the positive moderating role played by the quality of corporate accounting information. The data include 1,561 sample firms listed in the stock markets in China and 11,853 firm-year observations between 2007 and 2015. We find that the moderating effect of AIQ is economically sizable where an improved AIQ (discretionary accruals), by a standard deviation, increases the additionality effect by 16% for corporate R&D investment and 4% for the growth of firms' R&D inputs. In addition, we find the subsidies have a stronger favorable effect on firms' R&D outputs (the number of patents) for those firms with a higher AIQ.
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Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region
ABSTRACT The purpose of this study was to empirically examine the effect of employee competence and internal control system on accounting information quality. The research was conducted to all local governments in the West Java region. The respondent are SKPD, PPKD, and the Regional Inspectorate on Local Government respectively; each local government sent six research questionnaires. The data analysis tool used was structural equation modeling (SEM). The results also show that employee competence and internal control system simultaneously gave the significant effect on accounting information quality, therefore a combination of both aspects can be considered as an improvement.
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