Title
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Earnings Forecasts And Announcements
Abstract
Firms depend on information technology to provide high-quality internal information, but prior research suggests that IT is underutilized. Prior research suggests that when CEOs have experience with IT, then IT is more likely to be accepted throughout their firms. We take these arguments a step further by asserting that CEOs with IT expertise are more likely to encourage the utilization of IT throughout the firm, thus improving the information environment that is revealed through numerous outputs of the firm. We first investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate, even if they already use an enterprise system (Dorantes, Li, Peters, and Richardson 2013). Overall, we find that CEOs with IT expertise do make forecasts that are more accurate. We also find that firms with IT-expertise CEOs announce earnings on a timelier basis than firms with non-IT-expertise CEOs.
Year
DOI
Venue
2018
10.2308/isys-51796
JOURNAL OF INFORMATION SYSTEMS
Keywords
Field
DocType
management forecasts, information technology, voluntary disclosure
Accounting,Earnings,Enterprise system,Voluntary disclosure,Data availability,Information technology,Computer science,Information environment,Marketing
Journal
Volume
Issue
ISSN
32
2
0888-7985
Citations 
PageRank 
References 
1
0.36
18
Authors
2
Name
Order
Citations
PageRank
jacob z haislip110.36
Vernon J. Richardson280246.05