The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk

2015 ◽  
Author(s):  
Russ Hamilton ◽  
James Stekelberg
Keyword(s):  
Information Technology ◽  
Tax Avoidance ◽  
Quality Information ◽  
Corporate Tax ◽  
High Quality ◽  
High Quality Information

The Effect of High-Quality Information Technology on Corporate Tax Avoidance and Tax Risk

2016 ◽  
Vol 31 (2) ◽  
pp. 83-106 ◽  
Author(s):  
Russ Hamilton ◽  
James Stekelberg
Keyword(s):  
Information Technology ◽  
Tax Avoidance ◽  
Quality Information ◽  
Tax Rates ◽  
Corporate Tax ◽  
High Quality ◽  
Effective Tax Rates ◽  
Mediation Analyses ◽  
It Systems ◽  
High Quality Information

ABSTRACT We examine the effect of high-quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high-quality IT are able to achieve both lower and less volatile cash effective tax rates than are other firms. These results suggest that firms with high-quality IT are able to avoid more taxes while simultaneously incurring less tax risk compared to firms with lesser IT systems. We also perform mediation analyses to investigate the channels through which high-quality IT enables effective tax planning. Results of these tests suggest that the most important driver of our findings is timely, reliable information facilitated by high-quality IT. Our study contributes to both the IT and tax literatures by identifying and quantifying the returns to investments in IT in terms of more favorable corporate tax outcomes.

High-Quality Information Technology and Capital Investment Decisions

2019 ◽  
Vol 34 (3) ◽  
pp. 1-29
Author(s):  
John L. Abernathy ◽  
Brooke Beyer ◽  
Jimmy F. Downes ◽  
Eric T. Rapley
Keyword(s):  
Information Technology ◽  
Capital Investment ◽  
Investment Decision ◽  
Investment Decisions ◽  
Data Availability ◽  
Decision Quality ◽  
Quality Information ◽  
Investment Efficiency ◽  
High Quality ◽  
High Quality Information

ABSTRACT We examine the effect of high-quality information technology (IT) on management's capital investment decisions. Evaluating capital investment decisions with contemporary investment efficiency and long-term measures of investment effectiveness, we document a positive relation between high-quality IT and capital investment decision quality. In particular, we find high-quality IT is associated with more optimal levels of investment as well as fewer future fixed asset write-downs. We also disaggregate investment efficiency and find the relation with IT quality holds for investment decisions related to capital expenditures and acquisitions, but not research and development expenditures. Overall, our results suggest managers equipped with better internal information from higher-quality IT are able to make superior capital investment decisions. Our study contributes to the literature by providing evidence of a significant determinant of capital investment decision quality and documenting a specific mechanism that mediates the indirect effect of IT quality on future performance. JEL Classifications: D83; E22; G31; M15; M41. Data Availability: We thank InformationWeek for providing annual rankings that were previously published. All other data are publicly available from regulatory filings; we obtained data from the Compustat, Execucomp, and I/B/E/S databases.

Here there Be Tygers: Profit, Non-profit, and Loss in the Age of Disintermediation

1997 ◽  
Vol 22 (3) ◽  
Author(s):  
Michael Jensen
Keyword(s):  
Eastern Europe ◽  
Social Institutions ◽  
Scholarly Publishing ◽  
The Political ◽  
Quality Information ◽  
High Quality ◽  
Non Profit ◽  
High Quality Information ◽  
Europe De L’Est ◽  
The Impact

Abstract: Scholarly publishing and access to high-quality information may in fact be threatened, rather than improved, by the revolution in communications, particularly in a fully commercial Internet. The effects of the political revolution in Eastern Europe on scholarship and quality publishing are used as a touchstone of the dangers that occur when naïve revolutionaries make swift changes without fully recognizing the impact upon delicately balanced social institutions such as non-profit organizations. Résumé: La révolution en communications, particulièrement en ce qui regarde un Internet commercialisé, plutôt que d'améliorer l'édition savante et l'accès à de l'information de haute qualité, pourrait en fait poser une menace pour ceux-ci. Cet article examine comment la révolution politique en Europe de l'Est a influé sur la recherche et l'édition de qualité. Il utilise cet exemple pour examiner les dangers que peuvent courir certains révolutionnaires naïfs quand ils instaurent des changements rapides san songer à leur impact sur des institutions sociales à équilibre délicat comme les organisations à but non lucratif.

Was sind Schwachstellen und Alternativen finanzieller Bildung?

2021 ◽  
Vol 90 (1) ◽  
pp. 107-124
Author(s):  
Andreas Oehler ◽  
Matthias Horn
Keyword(s):  
Financial Literacy ◽  
Consumer Information ◽  
Quality Information ◽  
High Quality ◽  
Critical View ◽  
Financial Products ◽  
Private Households ◽  
Life Long Learning ◽  
Rules Of Thumb ◽  
High Quality Information

Zusammenfassung: Der Beitrag analysiert sowohl Schwachstellen als auch darauf aufbauend Handlungsempfehlungen und Lösungsvorschläge im Bereich der finanziellen Bildung von privaten Haushalten. Die Analyse der Schwachstellen umfasst eine kritische Sicht auf die Methodik zur Einschätzung finanzieller Bildung, die Beurteilung der finanziellen Bildung insbesondere junger Erwachsener, den Maßnahmenkatalog zur Verbesserung finanzieller Bildung und die Verbraucherinformationen, die sowohl als Voraussetzung für die Anwendung finanzieller Bildung als auch als Grundlage für eine Verbesserung der finanziellen Bildung im Kontext eines lebenslangen Lernens eine zentrale Rolle einnehmen. Zentrale Lösungsvorschläge zielen auf eine praxisnahe Meta-Bildung, die auf ein ökonomisches Grundverständnis, wenige Faustregeln und die relevantesten finanziellen Entscheidungen im Lebenszyklus ausgelegt ist, und ein gesetzlich vorgeschriebener Zugang zu relevanten und hochwertigen Informationen, um die Vergleichbarkeit von Produkten und Dienstleistungen im Bereich der Verbraucherfinanzen für private Haushalte und Informationslotsen deutlich zu verbessern und ein lebenslanges, praxisnahes Lernen zu ermöglichen. Summary: This article analyses weaknesses in the field of private households’ financial literacy and – building upon this – provides recommendations and solutions. The analysis of the weaknesses covers a critical view on the methodology used to measure financial literacy, the assessment of the financial literacy of young adults, the package of measures for the enhancement of financial literacy and consumer information, which play a central role as precondition for the application of financial literacy and as basis for the enhancement of financial literacy through life-long learning. Main recommendations and solutions are to establish a meta-literacy that is built on understanding basic economic principles, few rules of thumb, and the most relevant decisions in the life cycle. Moreover, a statutory access for households to relevant and high-quality information to significantly enhance the comparability of financial products and services for consumers and to enable a life-long learning in step with actual practice.

P159 SEARCHING FOR MORE: THE NEED FOR HIGH-QUALITY INFORMATION AND PATIENT-CENTERED LANGUAGE IN ONLINE RESOURCES FOR MEDICAL FOODS IN IBD

2018 ◽  
Vol 154 (1) ◽  
pp. S84-S85
Author(s):  
Anna L. Silverman ◽  
Nicole A. Doria ◽  
Praphopphat Adhatamsoontra ◽  
Abdulaziz Almedimigh ◽  
Najwan Alsulaimi ◽  
...  
Keyword(s):  
Online Resources ◽  
Quality Information ◽  
Patient Centered ◽  
High Quality ◽  
High Quality Information ◽  
Medical Foods

scholarly journals Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information

2018 ◽  
Vol 1 (1) ◽  
pp. 1-25
Author(s):  
Sylvia Fettry ◽  
Hamfri Djajadikerta ◽  
Gery Raphael Lusanjaya
Keyword(s):  
Regional Development ◽  
Financial Reporting ◽  
Information Quality ◽  
Regional Economics ◽  
Data Availability ◽  
Quality Information ◽  
High Quality ◽  
Managerial Implication ◽  
Theoretical Contribution ◽  
High Quality Information

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial  implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.

scholarly journals Conceptualization and Implementation of the Central Information Portal on Rare Diseases: Protocol for a Qualitative Study (Preprint)

2017 ◽  
Author(s):  
Svenja Litzkendorf ◽  
Tobias Hartz ◽  
Jens Göbel ◽  
Holger Storf ◽  
Frédéric Pauer ◽  
...  
Keyword(s):  
Health Care ◽  
Rare Diseases ◽  
Health Care Professionals ◽  
Information Needs ◽  
Qualitative Interviews ◽  
Quality Criteria ◽  
Quality Information ◽  
High Quality ◽  
Information Portal ◽  
High Quality Information

BACKGROUND Recently, public and political interest has focused on people living with rare diseases and their health concerns. Due to the large number of different types of rare diseases and the sizable number of patients, taking action to improve the life of those affected is gaining importance. In 2013, the federal government of Germany adopted a national action plan for rare diseases, including the call to establish a central information portal on rare diseases (Zentrales Informationsportal über seltene Erkrankungen, ZIPSE). OBJECTIVE The objective of this study, therefore, was to conduct scientific research on how such a portal must be designed to meet the needs of patients, their families, and medical professionals, and to provide high-quality information for information seekers. METHODS We chose a 3-step procedure to develop a needs-based prototype of a central information portal. In the first step, we determined the information needs of patients with rare diseases, their relatives, and health care professionals by means of qualitative interviews and their content-analytical evaluation. On the basis of this, we developed the basic structure of the portal. In the second step, we identified quality criteria for websites on rare diseases to ensure that the information linked with ZIPSE meets the quality demands. Therefore, we gathered existing criteria catalogs and discussed them in an expert workshop. In the third step, we implemented and tested the developed prototypical information portal. RESULTS A portal page was configured and made accessible on the Web. The structure of ZIPSE was based on the findings from 108 qualitative interviews with patients, their relatives, and health care professionals, through which numerous information needs were identified. We placed particularly important areas of information, such as symptoms, therapy, research, and advisory services, on the start page. Moreover, we defined 13 quality criteria, referring to factors such as author information, creation date, and privacy, enabling links with high-quality information. Moreover, 19 users tested all the developed routines based on usability and comprehensibility. Subsequently, we improved the visual presentation of search results and other important search functions. CONCLUSIONS The implemented information portal, ZIPSE, provides high-quality information on rare diseases from a central point of access. By integrating the targeted groups as well as different experts on medical information during the construction, the website can assure an improved search for information for users. ZIPSE can also serve as a model for other Web-based information systems in the field of rare diseases. REGISTERED REPORT IDENTIFIER RR1-10.2196/7425

Sign in / Sign up

Export Citation Format

Share Document