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This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.
Abstract
Purpose
This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
This examination utilizes only publicly traded companies from one developed country.
Practical implications
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.
Originality/value
This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.
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Institutional investors use the information disclosed by listed companies to analyze the performance of their investments. The purpose of this paper is to open the “black box” of…
Abstract
Purpose
Institutional investors use the information disclosed by listed companies to analyze the performance of their investments. The purpose of this paper is to open the “black box” of the construction of financial disclosure by analyzing the internal reporting systems of firms with reference to the information disclosed.
Design/methodology/approach
Using indexes, the quality of the financial disclosure and the internal reporting systems are measured, and analyzed with a view to finding some links between them. It is expected that the quality of disclosure is dependent on the quality of the internal reporting.
Findings
Complex interactions between internal reporting and financial disclosure are revealed, which leads to the identification of a typology of practices. The dependence of the relationship may be troubled by the willingness of the firm to communicate, or by the internal methods of control. According to the various cases, different levels of usefulness of the information for the investor are expected.
Originality/value
This paper is a first attempt to analyse information disclosed by firms with regards to the internal information at their disposal.
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Develops the theory on the role of information systems withinquality management. Proposes a reference model for the study of qualityinformation systems within quality management…
Abstract
Develops the theory on the role of information systems within quality management. Proposes a reference model for the study of quality information systems within quality management. The model includes three dimensions: quality management practices, quality information systems (distinguishing between information flows and information technologies) and quality performance. Proposes associated measures. Measures validity, and tests reliability on a sample of 34 manufacturing plants, with more than 100 employees, in the electronics, machinery and auto‐supplier industries. Also tests construct validity and internal consistency of model dimensions. The results show that the measures are valid and reliable and the model dimensions are valid constructs with a good internal consistency. The model proposed and the associated measures can therefore be used to study the relationships between quality management practices, quality information systems and quality performance.
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Ying Zhao, Hongdi Xu, Guangyan Liu, Yanting Zhou and Yan Wang
Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms…
Abstract
Purpose
Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms and economic consequences between digital transformation and enterprise innovation quality in order to provide a benchmark for developing countries to implement digital transformation strategies and innovation-driven strategies and provide a major support for economic recovery in the post-coronavirus disease 2019 (COVID-19) era.
Design/methodology/approach
Using microdata from A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021, this study examines the relationship between digital transformation and enterprise innovation quality and further reveals the internal logic and economic consequences of digital transformation to improve enterprise innovation quality through the mediating effect and moderating effect models.
Findings
The results demonstrate that digital transformation is beneficial for improving enterprise innovation quality. The heterogeneity test demonstrates that digital transformation has a larger effect on improving enterprise innovation quality in non-state-owned enterprises and eastern enterprises in China. The mechanism test demonstrates that digital transformation can improve enterprise innovation quality by improving internal control quality and analyst attention. Furthermore, with the increase in enterprise innovation inputs, digital transformation plays a significantly stronger role in improving enterprise innovation quality. The extended analysis demonstrates that digital transformation can significantly improve enterprise financial performance by improving innovation quality.
Research limitations/implications
First, the construction of the core explanatory variable digital transformation index in this study is based on the Python data analysis software, which calculates the frequency of digital transformation in the text of the business situation analysis portion of the annual report of the listed companies and then obtains the degree of digital transformation of the company in this year. There may be some deviation from the degree of digital transformation in the actual production and operation of enterprises. Second, in addition to internal control quality and analyst attention, are there other mediating mechanisms for the impact of digital transformation on the quality of enterprise innovation? Third, whether the moderating effect of innovation input on digital transformation and innovation quality is related to human capital factors of the research and development (R&D) team, such as the technical background of R&D personnel, etc.
Originality/value
This study enriches the relevant theories of digital transformation and broadens the research boundaries of digital transformation and enterprise innovation. This study's result provides an empirical basis for enterprises to improve enterprise innovation quality and financial performance from the perspective of digital transformation at the micro level and points out specific practical directions, combining theory with practice.
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Despite significant investment in e-procurement by many organisations, perceived failings in the quality of such technologies and of the support provided to use them – termed here…
Abstract
Purpose
Despite significant investment in e-procurement by many organisations, perceived failings in the quality of such technologies and of the support provided to use them – termed here e-procurement quality – continue to generate resistance from internal customers who must assimilate e-procurement into their daily routines. Hence, the purpose of this paper is to advance the understanding of e-procurement quality from an internal customer perspective and to develop, refine, and validate construct measures.
Design/methodology/approach
Research was undertaken in the UK and the Netherlands incorporating a literature review, a qualitative study with 58 interviews, a quantitative study with 274 survey respondents, and a replication study with 154 survey respondents.
Findings
Analysis reveals that e-procurement quality comprises five universally applicable dimensions: processing, content, usability, professionalism, and training. A sixth dimension, specification, appears to be applicable, but context specific.
Originality/value
The study represents one of the most extensive investigations of e-procurement quality to date and is the first to examine its underlying dimensional structure. The multi-item scales developed and validated using a mixed-methods process are suitable for theory building and testing, as well as providing useful diagnostic value to practitioners.
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Shaukat A. Brah and Hua Ying Lim
Total quality management (TQM) and technology are fast becoming essential features of business strategy for the success of many leading organizations in the world. More and more…
Abstract
Purpose
Total quality management (TQM) and technology are fast becoming essential features of business strategy for the success of many leading organizations in the world. More and more companies are using technology and adapting TQM for sustaining competitiveness in the marketplace. TQM works well for internal integration of logistics companies and they can benefit from the use of technology, including information technology (IT), to gain further internal and external integration. Seeks to examine this issue.
Design/methodology/approach
This research examines the relationship between quality management practices, technology and performances of the logistics companies. The study seeks to gain insights from organizational variables and their effect on operational, quality, technology and overall business performance.
Findings
TQM and technology play important and complementing roles in improving the performance. The analysis shows that both high technology firms and high technology TQM firms perform significantly better than their low technology peers.
Research limitations/implications
The use of IT is crucial in improving operational, quality and overall business performance. The information and management technologies strongly correlate to TQM and serve as an enabler to quality performance.
Practical implications
The use of technology assists logistics operations in many ways, such as cutting down information and processing lead‐time, improve efficiency and minimize errors to the minimum. Perhaps, the logistics companies should look at the long‐term benefits of technology and gradually engage its use to streamline their operations.
Originality/value
The results in this research provide recognition for the importance of technology in quality management in the logistics industry.
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Asserts that information systems are an essential component in theefficacy of quality management systems and that information systemstherefore merit greater recognition within the…
Abstract
Asserts that information systems are an essential component in the efficacy of quality management systems and that information systems therefore merit greater recognition within the theory and the practice of quality management. Based on an empirically validated reference model which includes three dimensions: quality management practices, quality information systems (split into information flows and information technologies) and quality performance. The claim is stated through null hypotheses which are tested on a sample of 34 manufacturing plants, with more than 100 employees, in the electronics, machinery and auto‐supplier industries. The results show that: quality management practices are closely linked to quality information flows; the contribution of information flows to the obtaining of high quality performances is considerable; information technologies seem to contribute something to the achievement of high quality performance and in particular of low defectiveness but their contribution requires further investigation; the upstream links with suppliers and downstream links with customers strongly influence the achievement of quality performance.
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Jayanth Jayaram, Sanjay Ahire, Mariana Nicolae and Cigdem Ataseven
The purpose of this paper is to verify whether product orientation (make‐to‐order versus make‐to‐stock) affects how coordination mechanisms combine to influence quality…
Abstract
Purpose
The purpose of this paper is to verify whether product orientation (make‐to‐order versus make‐to‐stock) affects how coordination mechanisms combine to influence quality performance in total quality management (TQM).
Design/methodology/approach
The authors used survey response data from a large sample of single industry respondents (auto supplier industry) to test the research model.
Findings
The study found support for the idea that organizational and inter‐organizational coordination mechanisms influence product and process quality performance. Moreover, significance of many of these linkages varied according to whether the product orientation was make‐to‐order or make‐to‐stock. The study is one of the first to suggest that the influence of select coordination factors on performance can vary according to product orientation.
Research limitations/implications
The study suggests that plant managers may pursue different approaches to implement select coordination factors (not all) according to whether their product focus is make‐to‐stock or make‐to‐order.
Practical implications
The research isolates those select coordination mechanisms which have significantly different performance effects in one product orientation environment (make‐to‐order) versus another (make‐to‐stock). Managers interested in TQM implementation can gain insights into those select coordination mechanisms identified in this study that could positively enhance product quality and process quality performance.
Originality/value
To the knowledge of the authors, this is the first study that has examined the contextual influence of product orientation on the relationships between select coordination mechanisms in TQM implementation and their impact on process and product quality.
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Mahdi Salehi and Fatemeh Ghasempour
This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations…
Abstract
Purpose
This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets on the presence of material ICWs. This paper expects that ICWs and investment in intangible assets are interactively incorporated.
Design/methodology/approach
The statistical population of this study includes listed firms on the Tehran Stock Exchange during 2012-2017, selected using the systematic elimination method. A total of 588 firms is selected as the final sample of the study. Four hypotheses are developed to meet the study’s objectives and data analysis is carried out using the panel data method in Stata Software.
Findings
Results show that material ICWs have a positive and significant impact on investment in intangible assets and financial leverage. Moreover, this study finds that investment in intangible assets deteriorates the ICWs’ degree. However, the findings show no significant relationship between ICWs and commercial risks of companies.
Originality/value
The current study fills the gap in the literature science; there is no evidence on the subject of the study.
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Hongjiang Xu, Jeretta Horn Nord, G. Daryl Nord and Binshan Lin
This paper discusses the results of Australian case studies illustrating the key issues that need to be addressed for accounting information quality management. In previous…
Abstract
This paper discusses the results of Australian case studies illustrating the key issues that need to be addressed for accounting information quality management. In previous studies from the existing literature, the factors that may impact on information quality have been summarized. In this paper, a model for key issues that impact on accounting quality was proposed based on the literature. The case study results were then used to discuss the key components of the research model.
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