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
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;
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
DOI :
10.1109/APBITM.2011.5996317
