Search results

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.

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.

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.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.

Samples of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2020 are used as a research sample. The empirical analysis is based on the ordinary least squares regression model, and mediation and moderation effect models were used in further analysis.

This study finds that CDT enhances accounting information quality by alleviating the agency problem. This positive effect is more significant among firms that exhibit less media coverage, have low industry competition and are not subject to cyber-attack.

This study extends the economic consequences of CDT and enriches the literature on the factors that affect accounting information quality. Further, this study's findings guide the government to actively promote CDT, facilitate the digital upgrading of industries and improve accounting information quality and efficiency in capital markets.

This study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as measured by voluntary and timely disclosure.

This paper was based on a sample of 81 French nonfinancial companies listed on the SBF 120 index and covered a six-year period; from 2014 to 2019. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

The results obtained show that for 482 French firm-year observations during the period 2014–2019, the media exposure does not play a moderating role between the EAC and the voluntary environmental disclosure; However, it plays a moderating role between the EAC and the timely environmental disclosure. The results also show that media legitimacy plays a moderating role between the EAC and the quality of environmental information. After testing for endogeneity problems, the findings remain unchanged.

The findings of this study may be of interest to academic researchers, practitioners and regulators who are interested in determining the quality of environmental disclosure by considering the role of the EAC while giving a role to media exposure and media legitimacy in the French context. Considering the EAC as a powerful source of effective corporate governance to improve the quality of environmental disclosure for decision-making, the research provides valuable insights for policymakers and managers on the importance of this mechanism and the importance of the environmental media and its tone in making environmental reporting useful and relevant.

The originality of the work lies in the fact that it is one of the first works that deal with the moderating effect of media exposure on the relationship between the EAC and the quality of environmental information disclosure measured by voluntary and timely disclosure. To the best of the authors’ knowledge, no previous empirical studies have been conducted on this relationship in the French context or in other contexts.

The internet has evolved into an indispensable platform for seeking health information, particularly among transgender individuals. With an abundance of online resources available, extensive research into the credibility and reliability of this information is essential, as concerns about the quality of online resources persist. Transgender individuals are drawn to online health information due to the anonymity it offers, providing them with a sense of freedom from social isolation and the discomfort of experimenting with their transgender identity. However, it is crucial to assess the accuracy and reliability of the transgender health information available on the internet. This article aims to evaluate the quality of online transgender health resources by utilizing ten credibility indicators, along with six indicators to assess the veracity of the content.

A total of 179 online resources were meticulously reviewed after excluding any unnecessary and irrelevant ones, to ensure a comprehensive assessment.

The findings suggest that among the chosen resources, none of them meet all the criteria for maintaining high standards of accuracy and reliability in health information. In other words, none of these sources completely adhere to the established measures for ensuring that the information they provide is trustworthy and of high quality in the context of health.

The study provides valuable insights into the online realm of transgender health information, revealing both the strengths and weaknesses of the existing resources. By pinpointing areas that need enhancement and showcasing commendable practices, this research strives to promote a more knowledgeable and supportive online environment for individuals in search of transgender health information.