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This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

This research investigates the distinct characteristics of blockchain technology to safeguard against the deterioration of handover information quality in the post-construction phase. The significance of effective management of handover information is highlighted by global building failures, such as the Grenfell Tower fire in London, UK. Despite existing technological interventions, there remains a paucity of understanding regarding the factors contributing to the decline in the quality of handover information during the post-construction phase.

This study employed a multi-case studies approach across five higher education institutions. It involved conducting semi-structured interviews with 52 asset management professionals, uncovering the underlying reasons for the decline in handover information quality. Building on these insights, the study performed a mapping exercise to align these identified factors with blockchain technology features and information quality dimensions, aiming to evaluate blockchain’s potential in managing quality handover information.

The study findings suggest that blockchain technology offers advantages but has limitations in addressing all the identified quality issues of managing handover information. Due to the lack of an automated process and file-based information exchange, updating handover information still requires an error-prone manual process, leading to potential information loss. Additionally, no solutions are available for encoding drawings for updates and validation.

This study proposes a framework integrating blockchain to enhance the information management process and improve handover information quality.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the impact of the technology and information quality of BDMA on the critical marketing capabilities by differentiating between firms with low and high perceived market performance.

The responses were collected from marketing professionals familiar with BDMA in North America (N = 236). The analysis was done with partial least squares-structural equation modelling (PLS-SEM).

The results indicated positive and significant relationships between the information and technology quality as exogenous constructs and the endogenous constructs of the marketing capabilities of marketing planning, implementation and customer relationship management (CRM) with mainly moderate effect sizes. Differences in the path coefficients in the structural model were detected between firms with low and high perceived market performance.

This research indicates the critical role of technology and information quality in developing marketing capabilities. The study discovered heterogeneity in the sample population when using the low and high perceived market performance as the source of potential heterogeneity, the presence of which would likely cause a threat to the validity of the results in case heterogeneity is not considered. Thus, this research builds on previous research by considering this issue.

This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market participation through information risk.

The research sample includes 120 firm-years listed on the Sri Kehati Index period of 2017–2021. The hypothesis test uses firm and industry effect regression analysis. SRQ is measured by the existence of a sustainability committee and external assurance. The information risk is measured by bid-ask spread. Stock market participation is measured by volume of stock trading.

Based on the data analysis, this investigation finds that SRQ reduces information risk. This research also finds that SRQ improves stock market participation by reducing information risk.

First, this examination gives new evidence of SRQ to promote information environment improvement. Second, this examination contributes to providing the role of SRQ in an emerging market, such as Indonesia. Third, this examination contributes to providing the evaluation standard for sustainability reporting quality in Indonesia, since Indonesia has no specific standard for the sustainability report. Fourth, this examination contributes to filling the previous gap.

The purpose of this study is to explore the continuity and stability of the impact of accounting information quality on cash holdings, and the moderating effect of this relationship on state ownerships and local appointments.

Based on China's companies from 2011 to 2019, the authors divided cross-section and panel samples, adopted a linear and classification model and performed grouping regression.

The authors find that: first, the quality of corporate accounting information can significantly improve the level of cash holding, giving play to the strategic value effect of cash holding. But that boost is based on economies being able to solve agency problems. Second, the reduction of earnings management and the improvement of accounting information quality of NSOEs improve the level of cash holdings, while SOEs are on the contrary. Third, local appointments can play to the emotional strengths of their hometowns and play a synergistic role in this relationship, but the supervision effect of remote appointments is not obvious.

Through endogeneity and other tests, the conclusion is robust. Based on the agency and information asymmetry theory, the authors considered China's institutional and cultural factors, optimized accounting information's measurement and expanded the research boundary of the accounting field. The authors believe that applicable scenarios should be fully considered in the concluding relationship between accounting information quality and cash holdings. Enterprises should give full play to the advantages of cash holdings in strategic decision-making and financial efficiency, improve the quality of accounting information and also consider state ownerships and the differences in directors' emotions to reduce internal agency costs.

The study examined the influence of small and medium enterprise (SME) owner-managers' managerial competencies on supply chain performance, the mediation role of information quality on the SME owner-managers' managerial competencies and supply chain performance relationship, the mediating role of information quality on the information sharing and supply chain performance relationship and the mediating role of both information sharing and information quality on SME owner-managers' managerial competences and supply chain performance relationship.

Data were collected from SME agro-processing firms. The determined sample size for the agro-processing firms was 200, while an effective sample size of 177 was obtained. The Covariance Structural Equation Modelling software was used to obtain results on the influence of SME owner-managers' managerial competencies on supply chain performance, the mediation role of information quality on the SME owner-managers' managerial competencies and supply chain performance relationship, the mediating role of information quality on the information sharing and supply chain performance relationship and the mediating role of both information sharing and information quality on SME owner-managers' managerial competences and supply chain performance relationship.

Findings indicated that a positive significant influence of SME owner-managers' managerial competencies on supply chain performance and the presence of partial mediation effects when the mediating role of information quality in the SME owner-managers' managerial competencies and supply chain performance relationship and the information sharing and supply chain performance relationship is tested. Also, a partial mediating role of information sharing and information quality is obtained in the SME owner-managers' managerial competencies and supply chain performance relationship.

The study mainly focused on SME agro-processing firms eliminating other SME manufacturing firms. Also, the research employed a wholistic approach when studying the SME agro-processing firms without focusing on how SME owner-managers' managerial competencies would affect information sharing, information quality and supply chain performance based on the market type (local or foreign) and the source of raw materials (local or foreign) and the impact of information sharing on information quality hasn't been given significant attention in the existing literature.

The research focused on the mediation role of quality of information shared by SME owner-managers in the relationship between information sharing and supply chain performance, the mediating role of information quality in the SME owner-managers' managerial competencies and supply chain performance and the mediating role of both SME owner-manager's information sharing and quality of information shared in the relationship between SME owner-managers' managerial competences and supply chain performance. These mediation effects haven't been given significant attention in previous research. Further, while information sharing and information quality have been studied, they have been studied at a supply chain level, not at a managerial level.

In recent years, issues like untrusted or questionable sources of information are indisputably rampant in the digital era. The quality of information is now found to be challenging with its kind of issues, crisis and also clarity in which it requires to have a strategic scenario and practice to enhance quality assurance in order to creating safe cyber-spaces. The initiative to organise information at the organisational stage has widely emerged on the cyberspace. This paper aims to examine the insights of the element of trust in quality communication and information management to drive key performance indicator to support organisational sustainability. This approach is likely to play a significant role in enhancing critical inquiry in to issue of trust in information to ensure untainted integrity and quality assurance of the source of the information.

The preparation of this paper used a systematic literature review according to four phases, namely, identification, assessment or examination, extraction and interpretation. This approach was selected to advance critical inquiry into the most current topic on the trust for quality of information as way of strategic communication management to achieve safe cyber-organisational sustainability. The process was made through the various sources of peer-reviewed articles including journals, book chapters, books and conference proceedings. The literature review was carried out through the search for keywords such as trust in information, strategic communication and safe cyber-organisational sustainability.

The results revealed that the trust in quality of information with its wide range of initiatives could be enhanced as an initial attempt to embrace comprehensive approach in establishing strategic communication to ensure organisational sustainability and quality assurance of safe cyber space. The result further indicated three points, which follows development of virtual interaction with information management for safe cyberspace, enhancing continued predictability assessment in digital information process and practice and developing trust in information and quality of communication for organisational sustainability.

This paper is expected to give an insightful value in contributing to quality measurement of the strategic communication to promote trust in quality of information. Hence, the design to expand strategic management to support digital social connections in the cyber space. As a result, the profound contribution would also lead to enhancement of organisational sustainability in the digital era, amid technological trends.

The need to develop an approach to strengthen the trust in information in the digital cyberspace should focus on providing insights into the quality of information, authenticity and integrity to develop quality assurance for social connection. The awareness raising process in consolidating the trust in information has to start with exploring early social interaction in the digital age. This approach provides quality assurance to linking digital connection to develop trust in the quality of information. This would enable feedback to ensure accessibility and accuracy of quality of information dealing with critical elements relating to organisational sustainability.

The entire awareness in expanding the trust as information quality indicator has to be started with exploring the early social interaction in the digital age, to achieve quality basis on linking the digital connection as an attempt to build the information quality. This would give a feedback in ensuring the accessibility and accuracy of information quality together with dealing with an ultimate element to lead to the organisational longevity.

This study, informed by the Situational Crisis Communication Theory, aims to suggest two primary response strategies that can be used for effective internal crisis communication during a pandemic situation, such as COVID-19. The effect of base response strategies on employees' perceptions of communication quality, leadership and relational outcomes were investigated.

An online survey of full-time employees in the United States was conducted.

The findings showed that for an instructing information strategy, not all types of information were equally associated with positive employee responses in terms of perceived quality of internal communication related to the COVID-19 pandemic and transformational leadership. Specific information that employees need to know in order to safely perform daily tasks, such as organizational protocols and thorough preparation, seem to be the most needed and desired information. Adjusting information was positively associated with employee perceptions of internal communication quality and perceptions of CEO leadership. Employees' perceived quality of internal communication affected by the base crisis response strategies were positively correlated with perceptions of transformational leadership and relational outcomes (i.e. employee trust in the organization, employee perceptions of the organization's commitment to relationships with employees, employee support for organizational decision-making related to COVID-19).

This study presents important theoretical and practical insights through an interdisciplinary approach that applies the theoretical framework and relationship-oriented outcomes of public relations to public health crisis situations.

The purpose of this paper is to assess the information quality of e-government websites by university-education citizens of Bangladesh. It also investigated citizens' demographic and Internet related variables associated with perceived information quality ratings and the validity of the underlying factor structure of information quality dimensions.

An online survey was conducted to assess information quality of e-government websites among a sample of university-educated citizens in Bangladesh. Descriptive statistics were obtained to examine respondents' ratings on information quality of these websites on a five-point Likert scale. A multiple linear regression model was applied to determine the effect of demographic and Internet use variables associated with information quality ratings on e-government websites. Finally, a confirmatory factor analysis (CFA) was performed to determine the underlying factor structure of information quality dimensions.

The findings revealed that the ratings on most information quality items were close to 4.00 on a five-point scale, indicating a generally high information quality of Bangladesh e-government websites. Out of 20 information quality dimensions, value-added and authority were the two top-rated information quality dimensions while security, completeness, reliability, advertisement, relevance and ease of use were the least rated dimensions. The results of multiple regression suggested that gender, age and the device used for accessing the Internet were significantly associated with information quality of e-government websites. The CFA results indicated that information quality dimensions corroborate the factor structure of information quality dimensions used in earlier studies, although the model fit statistics were not fully validated.

The focus of this study was confined to university-educated citizens in Bangladesh. Therefore, the results of this study may not be generalized to other demographic groups in Bangladesh or elsewhere.

This paper can provide guidelines for developing high-quality, informative and citizen-centric e-government websites and suggest ways on how these websites can be evaluated for information quality.

This study is the first to examine the information quality of e-government websites from the citizens' perspective in Bangladesh. The findings of this paper can assist responsible government agencies in making the websites more informative and useful for a diverse group of users.