Information Quality

Open Access Article

1 - Investigate the relationship between the quality of accounting information and corporate governance by investing in the main operations of the company
Reza Bagherzadegan M. Hamed Khanmohammadi

The existence of a conflict of interests between managers and shareholders causes managers to make decisions that do not provide for the interests of shareholders. One of these decisions may be the lack of investment in the major operations of the companies. One way to More

The existence of a conflict of interests between managers and shareholders causes managers to make decisions that do not provide for the interests of shareholders. One of these decisions may be the lack of investment in the major operations of the companies. One way to prevent it is to increase the quality of financial reporting and the establishment of a corporate governance system, as this will lead to stakeholder monitoring of investment decisions. The main objective of this research is to investigate the effect of corporate governance and the quality of financial information on investment in the main operations of companies admitted to Tehran Stock Exchange. In this study, 119 companies were sampled in a cross-sectional (119 observation). In this research, investing in the main operations of the company through the calculation of the correlation between growth of the industry and the company, as well as the quality of accounting information through the calculation of a comprehensive quality index of profits, which consists of four variables (accruals quality, earnings sustainability, profitability predictability and profit smoothing) Is measured. The results of the research show that there is a positive and significant relationship between the comprehensive index of earnings quality and the amount of investment in the main operations of the company. Manuscript profile

Open Access Article

2 - The Effect of Accounting Information Quality on the Salience phenomenon
Parvaneh Khaleghi Kasbi Mohammad Ali Aghaei Farzin Rezaei

Investors simplify their decisions and judgements through applying rules of thumbs and processing only a part of available information. Salience indicates the events related to available information taking more weight in future judgements. After the formation of financi More

Investors simplify their decisions and judgements through applying rules of thumbs and processing only a part of available information. Salience indicates the events related to available information taking more weight in future judgements. After the formation of financial behavioral theory, the empirical studies have been directed towards the review of relationships between investors tendencies and stock price variations and in this regard, there has been no discussion on which factors affect the behavioral errors of investors and how they can be adjusted; thus, this paper aims to investigate the impact of increased accounting information quality on the decreased salience phenomenon. Therefore, a sample consisting of 600 corporates-years was studied during 2012-2016. the existence of salience phenomenon led to the investors over-reaction followed by inappropriate stock pricing. Thus, when the information quality is high, the relationship between behavioral tensions and stock market price is weaker. Consequently, high quality information reporting can decrease the impact of salient information on investors decisions. Manuscript profile

Open Access Article

3 - The effect of corporate governance on the relation between accounting information quality and correlation of company and industry’s growth rate
Saeed Naderi Ahmad Yaghoobnezhad Farzaneh Heidarpoor

This article aims to investigate the effect of corporate governance on the relation between accounting information quality and correlation of company and industry growth rate for the companies listed in Tehran Stock Exchange. This research uses the variables earnings pe More

This article aims to investigate the effect of corporate governance on the relation between accounting information quality and correlation of company and industry growth rate for the companies listed in Tehran Stock Exchange. This research uses the variables earnings persistence, earnings smoothing, earnings predictability and accruals quality as proxy accounting information quality variable. Also, eight indices are used as proxy corporate governance mechanisms. the hypothesizes of the research are tested using a sample consisting of 111 of companies for a time period of 15 years from 2003 to 2016 and based on multiple variable regression model and panel data model. Eviews software were employed for calculation. The results indicate where the corporate governance is weak, then the role of the accounting information quality in investor’s decision making increases. Accounting information quality also better explains the correlation between company and industry’s growth rate where the corporate governance is weak. Manuscript profile

Open Access Article

4 - Applying Game Theory to Interacting Properties of Accounting Information and Accounting Conservatism in Tehran Stock Exchange
Yousef Saffar Fazel Mohammadi Noodeh Farzin Rezaei Mehrdad Sadrara

AbstractManagers and shareholders engage in Financial information quality and conservatism in order to maximize benefits and maintain collaboration. Or for whatever reason (perhaps morally) they refrain from doing so. The purpose of examining this conflict and cooperati More

AbstractManagers and shareholders engage in Financial information quality and conservatism in order to maximize benefits and maintain collaboration. Or for whatever reason (perhaps morally) they refrain from doing so. The purpose of examining this conflict and cooperation between managers and shareholders of listed companies using game theory is to find a balance point in which the manager and the shareholder are satisfied as the main elements of the game in order to maximize their interests. Accordingly, this study seeks to find a strategy to maximize the equilibrium benefits of managers and shareholders by applying strategic features of accounting information and accounting conservatism. The method of data collection is the method of document mining during the period (1391-1391) and the method of data analysis is inferential and the software used to prepare the data and estimate the models is SPSS. The test results of the research hypotheses show that the combination of high conservatism strategies - high reporting quality and low conservatism - low reporting quality - are the equilibrium points (Nash equilibrium) in the game between the manager and the shareholder. The results show that game theory plays an important role in the relationship between managers and stakeholders; and finding the equilibrium points of the game can play an effective role in the decisions of the game parties (managers and shareholders). In this way, it informs the parties of the game of the strategy that has been most desirable and beneficial for them. Manuscript profile

Open Access Article

5 - Ranking the Information Technology dimensions using Sustainable Development Criteria
Zahra Ghahremani Abbas Saleh Ardestani

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Open Access Article

6 - Designing the Model of Factors Affecting the Customer Based Brand Equity on Brand Performance in the Cosmetics Market
Abolghasem Gholamreza Tehrani Houshang Asadollah Serajoddin Mohebbi Shahriar Azizi

10.30495/jsm.2020.673645

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Open Access Article

7 - The Effect of Information Technology on the Quality of Accounting Information
Mohammad Hadi Khorashadi Zadeh Amin Karkon Hamid Golnari

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Open Access Article

8 - Evaluating theInvestment Efficiency on internal quality and Managerial Overconfidence
Omid mehri namakavarani hosein kazemi mahdi beshkooh atena mehri namakavarani

The present research is aimed at investigating the relationship among managerial overconfidence, internal information quality, and investment efficiency in companies listed on the Tehran Stock Exchange (TSE). To this end, the financial information of 84 companies listed More

The present research is aimed at investigating the relationship among managerial overconfidence, internal information quality, and investment efficiency in companies listed on the Tehran Stock Exchange (TSE). To this end, the financial information of 84 companies listed on the Tehran Stock Exchange (TSE) during the years 2014-2021 was employed. The research results indicate a positive significant relationship among the internal information quality, investment efficiency, and overinvestment; however, the relationship between the quality of internal information and underinvestment is negative and significant. Further, the results revealed that managerial overconfidence improves the relationship between the internal information quality and investment efficiency, while it weakens the relationship among the earning announcement rate, the accuracy of profit forecast by management, and overinvestment. Nevertheless, the opposite applies concerning the absence of updated financial statements due to significant errors. Moreover, the relationship among the earning announcement rate, the accuracy of profit forecast by management, and underinvestment is not affected by managerial overconfidence; but managerial overconfidence strengthens the relationship between the absence of updated financial statements due to significant mistakes and underinvestment. Manuscript profile

Open Access Article

9 - A survey on information pollution in common data-bases of Islamic Azad University of Tehran Science & Research Branch in retrieving library information from the viewpoint of postgraduate students
fahimeh Babolhavaeji nafiye Gorjizade

Objective: The main purpose of this study is determining the information pollution in data bases shared by the Islamic Azad University, Tehran Science and Research Branch in library Information Retrieval from the viewpoint of postgraduate students and is determining the More

Objective: The main purpose of this study is determining the information pollution in data bases shared by the Islamic Azad University, Tehran Science and Research Branch in library Information Retrieval from the viewpoint of postgraduate students and is determining the average information pollution  in content of abstracts, bibliographic information, keywords and  contamination caused by writing. Methodology: The methodology in this research is documental and analytical survey .Two societies of research include five database: Emerald, Pro Quest, Science Direct, ISI Web of knowledge, Scopus and graduate students of Library and Information Science, Islamic Azad University, Tehran Science and Research branch. For this study two different questionnaires were used. Findings: The findings showed between the mean score of pollution Factors of bibliographic data to separate databases are significant differences. So that Proquest in this category is in the first place. It also was determined. the mean score of pollution factors in the abstract   of five databases, is no significant difference database. But ISI Web of knowledge Had little  more pollution than others. Comparison of pollution in the keyword information shows the mean scores between pollution factors to separate data bases are no significant different , so that Emerald has more pollution. It also was determined between the mean score pollution factor caused by writing data exists significant difference. So that in this group Science Direct is in the first place. Conclusion: Although these five bases are  studied in the humanities, but the results showed each database does  not meet all user needs entirely. To reduce pollution using standard thesaurus, fix any spelling mistakes and inappropriate information with competent judgment, reduce the contradictory information, stained bias and  biased information, misleading and unfounded is recommended.   Manuscript profile

Open Access Article

10 - Information Use in Decision-making by Senior Managers of Research Centers of the Ministry of Science, Research and Technology
Fatemeh Noushinfard Azadeh Nazarboland

Purpose: This research explores the information use by senior managers of research centers of ministry of science, research and technology in decision-making. Methodology: The research was carried out as analytical survey and data was gathered by a researcher made qu More

Purpose: This research explores the information use by senior managers of research centers of ministry of science, research and technology in decision-making. Methodology: The research was carried out as analytical survey and data was gathered by a researcher made questionnaire. The study population included 120 senior managers of research centers of the ministry of science, research and technology. Findings: Finding shows that the most appropriate criteria’s of data quality from the perspective of managers are accuracy, correctness, being free from mistakes, and adequate scope of information for decision making. The most appropriate information sources are electronic information services, professional associates and consultants, experts from the field of decision making, subordinate managers, and company library. Senior managers use information for strategic decision making and recognize the various approaches and alternatives in decision making. Barriers to use information in managerial decision making include the absence or lack of time for data collection, lack of information sources in Persian, and lack of access to information resources. Conclusion: The relative importance of data quality indicators and ranking them depends on the type of information use. Individual information sources to obtain information are most desirable for managers. The use of information in decision-making activities of managers is directly related to their managerial level and they use information to decide on the general policies and determine objectives of the organization, coordinating policies, and control of performance and current activities of the organization. Manuscript profile

Open Access Article

11 - The Effect of Conservatism on Accounting Information Quality of Corporations Listed in Tehran Stock Exchange
Fezeh Valizadeh Oghni Younes Badavar Nahandi Rasool Baradaran Hasanzadeh

This research focuses on the effect of conservatism on the accounting information quality. In this study the effect of conservatism on dimensions of relevancy and reliability of accounting information is surveyed. Earnings conservatism is measured using Givoly and Ha More

This research focuses on the effect of conservatism on the accounting information quality. In this study the effect of conservatism on dimensions of relevancy and reliability of accounting information is surveyed. Earnings conservatism is measured using Givoly and Hayn model, ernings relevancy is measured using predictability of future income by current income regression, and earnings reliability is measured using earnings stability. The purpose of this research is applied, and the research method is causal or ex-post method. The research population is the corporations listed in Tehran Stock Exchange since 2004 to 2011 of which 70 companies has been selected using systematic deletion method as samples. Regression model, Kolmogrov–Smirnov and Durbin-watson tests are used for testing research hypotheses.For analyzing data, SPSS statistical software and Excel spreadsheet are used. The research results represent that the earnings conservatism has no effect on the relevancy and reliability of information. Manuscript profile

Open Access Article

12 - Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities
Safdar Alipour esfandyar malekian Hossein Fakhari

10.30495/faar.2022.693668

AbstractThe research objective is to develop a model for evaluating information quality of reporting entities using network data envelopment analysis (NDEA) models. The main motivation is the multidimensional feature of information quality concept with respect to the pr More

AbstractThe research objective is to develop a model for evaluating information quality of reporting entities using network data envelopment analysis (NDEA) models. The main motivation is the multidimensional feature of information quality concept with respect to the proxies and consequences of information quality along with the capabilities of DEA models in evaluating efficiency of decision-making units (DMUs: here the reporting entities) based on different inputs and outputs. In this regard, firstly the most important proxies and consequences of information quality are extracted from literature review and secondly considered as inputs and outputs of consequential two-stage NDEA model depending on their relationships with information quality concept and finally the information efficiency of reporting entities measured using simultaneously the proxies and consequences of information quality. The results revealed differences in DMUs' information efficiencies in different stages suggesting classic viewpoint deficiency of DEA models in evaluating DMUs' efficiency. Moreover, DMUs' efficiencies in first stage (proxies of information quality) are greater than their corresponding efficiencies in second stage (transforming proxies to consequences) and network efficiencies, resulted from optimization of all distinct stages, take an amount between first- and second-stage efficiencies. Among other results of the research in addition to providing a unique amount of network efficiency, is giving explanations for network and its components inefficiency, and identifying benchmarks for optimizations of inputs and outputs of each stage and overall network and setting a way to efficient frontier. Manuscript profile

Open Access Article

13 - Predicting Information Quality Ranking with Factor Analysis and Artificial Intelligence Approach
Akram Karimi Roya Darabi Mohammadreza Poor Fakharan Hossein Moghadam

10.30495/faar.2022.693671

AbstractThis study examines the ranking of information quality ranking with the approach of factor analysis and artificial intelligence in companies listed on the Tehran Stock Exchange. The independent variable used in this research is the criteria of the management sys More

AbstractThis study examines the ranking of information quality ranking with the approach of factor analysis and artificial intelligence in companies listed on the Tehran Stock Exchange. The independent variable used in this research is the criteria of the management system and the dependent variable of this research is the criteria of accounting information quality, which based on factor analysis method, all criteria have been converted into a single variable. The present study is part of experimental accounting research and artificial intelligence method has been used to test the research hypotheses. The results indicate that according to the variable selection method of neighborhood analysis, among the variables of the management system, the percentage of institutional owners "," dual role of CEO "," CEO tenure "," management ownership "," government ownership "have the highest correlation with rank Other results of Jackie's research are that the linear and non-linear artificial intelligence method pls has a high ability to predict the quality rating of accounting information of companies listed on the Tehran Stock Exchange. Manuscript profile

Open Access Article

14 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
Mohammad Hossein Setyesh milad rahimi

10.30495/jdaa.2023.699866

AbstractThis study has investigated the effect of the accounting information quality and monetary policy on bankruptcy prediction. For this purpose, a sample of 135 companies was selected from the admitted companies in the stock exchange. In order to collect the needed More

AbstractThis study has investigated the effect of the accounting information quality and monetary policy on bankruptcy prediction. For this purpose, a sample of 135 companies was selected from the admitted companies in the stock exchange. In order to collect the needed data to calculate variables in the research, Rahvardnovin database, Tehran Stock Exchange Organization database and Central Bank database were used. Eviews software and fixed effects panel data regression model have been used to analyze the collected data. This study is useful for financial analysts, managers, accountants and policy makers in order to evaluate the financial position and predict financial bankruptcy of companies. The results of the hypothesis test show that all three hypotheses are not rejected and indicate that the accounting information quality in interaction with monetary policy has a positive and significant effect on bankruptcy prediction. The estimated coefficient of the accounting information quality in the interaction with monetary policy on predicting premature bankruptcy is lower than the coefficients of the variables accounting information quality and monetary policy on predicting premature bankruptcy, and this shows that the interaction of the accounting information quality and monetary policy has a moderating role on It has predicted premature bankruptcy. Manuscript profile

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