• DocumentCode
    2930758
  • Title

    Information transparency and accounting quality

  • Author

    Hsieh, Tzung-Yuan ; Pan, Ying-Jhu ; Lin, Zheng-Sheng

  • Author_Institution
    Dept. of Finance, Ming Dao Univ., Taipei, Taiwan
  • fYear
    2011
  • fDate
    10-12 July 2011
  • Firstpage
    176
  • Lastpage
    178
  • Abstract
    This work mainly indicates that information transparency and accounting quality are not highly related, although they are more related in the electronics industry than in other industries. The empirical findings suggest that it may be important to include more accounting-quality related items into the proxies of financial reporting when building an information evaluation system.
  • Keywords
    accounting; accounting quality; electronics industry; financial reporting; information evaluation system; information transparency; Consumer electronics; Correlation; Economics; Equations; Indexes; Industries; Mathematical model; Accounting Quality; Feedback; Information Transparency;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Business Innovation and Technology Management (APBITM), 2011 IEEE International Summer Conference of Asia Pacific
  • Conference_Location
    Dalian
  • Print_ISBN
    978-1-4244-9654-9
  • Type

    conf

  • DOI
    10.1109/APBITM.2011.5996317
  • Filename
    5996317
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=2930758