Name
Title | ||
|---|---|---|
IT investments disclosure, information quality, and factors influencing managers' choices |
Abstract | ||
|---|---|---|
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. |
Year | DOI | Venue |
|---|---|---|
2011 | 10.1016/j.im.2011.03.001 | Information & Management |
Keywords | Field | DocType |
it investments disclosure mechanism,it investment,growth opportunity,information quality,market participant,information risk,strategic it role,voluntary disclosure,comprehensive view,it investments,it disclosure quality,information environment,quantitative information,it disclosure,it asset specificity | Information system,Voluntary disclosure,Confidentiality,Engineering,Agency cost,Perception,Factor analysis of information risk,Marketing,Information quality,Quality assurance | Journal |
Volume | Issue | ISSN |
48 | 2-3 | Information & Management |
Citations | PageRank | References |
2 | 0.36 | 7 |
Authors | ||
2 | ||
Name | Order | Citations | PageRank |
|---|---|---|---|
| Joung W. Kim | 1 | 112 | 5.32 |
| JeeHae Lim | 2 | 165 | 13.29 |