کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
554515 | 1451131 | 2011 | 10 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
IT investments disclosure, information quality, and factors influencing managers’ choices
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
سیستم های اطلاعاتی
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
We explored how IT disclosure affects information quality in the market and identified the factors that influence managers’ choices in IT disclosure quality. Adopting a comprehensive view of IT investments disclosure mechanisms, we found that IT disclosure quality was positively associated with information quality. Specifically, our results showed that an increase in quantitative information in IT disclosure could improve the information environment in the market, thereby reducing the perception of information risk among market participants. We also found that managers’ disclosures were less quantitative when the IT investment was more asset-specific in relation to higher agency costs.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Information & Management - Volume 48, Issues 2–3, March 2011, Pages 114–123
Journal: Information & Management - Volume 48, Issues 2–3, March 2011, Pages 114–123
نویسندگان
Joung W. Kim, Jee-Hae Lim,