The study of evaluation of the quality of the accounting information based on the fuzzy- AHP model

2014 ◽  
Author(s):  
Haibin Li ◽  
Zhaojiang Chen ◽  
Siyu Chen
Keyword(s):  
Fuzzy Ahp ◽  
Accounting Information ◽  
Ahp Model

scholarly journals Sistem Pendukung Keputusan Model Fuzzy AHP Dalam Pemilihan Kualitas Perdagangan Batu Mulia

2013 ◽  
Vol 6 (1) ◽  
Author(s):  
Sri Wahyuni ◽  
Sri Hartati
Keyword(s):  
Fuzzy Number ◽  
Selection Process ◽  
Fuzzy Ahp ◽  
Triangular Fuzzy Number ◽  
Ahp Method ◽  
Ahp Model ◽  
Hierarchy Process ◽  
Method Show ◽  
Selection Of

AbstrakPemilihan kualitas batu mulia membutuhkan kemampuan khusus untuk memilih dan menilai kualitas batu mulia yang akan diperdagangkan. Keberagaman jenis batu mulia dan konsumen menjadi kendala tersendiri ketika pengetahuan dan kemampuan individu dalam menganalisis kualitas batu mulia sangatlah minim.Penelitian ini menggunakan metode kuantitatif dengan menggunakan model Fuzzy AHP. Pengumpulan data dilakukan dengan cara konsultasi dengan Direktur Kantor Pusat Promosi Batu Mulia Indonesia GEM-AFIA GROUP  di Bandung sehingga dihasilkan kriteria-kriteria terbaik dalam pemilihan kualitas perdagangan batu mulia. Kriteria-kriteria tersebut kemudian disusun berdasarkan literatur, observasi dan wawancara, selanjutnya diberi penilaian perbandingan berpasangan dengan AHP untuk mencari bobot informasional dan menggunakan TFN untuk mencari upper excepted value.Hasil yang didapat dengan menggunaan model Fuzzy AHP dalam pemilihan kualitas perdagangan batu mulia menunjukkan bahwa kriteria berat jenis, warna, kekerasan, pemotongan, dan kejernihan merupakan kriteria utama dalam pemilihan kualitas perdagangan batu mulia. Fuzzy AHP dalam penilaian tingkat kosistensi dilakukan pada level struktur hierarki dan mampu mengakomodir ketidak konsistenan dalam penilaian. Kata kunci—AHP (Analysis Hierarchy Process), Fuzzy AHP, TFN (Triangular Fuzzy Number), upper eecepted upper. AbstractThe selection process of Precious stone quality requires particular ability in selecting and assessing the quality of traded Precious stones . The diversity types of Precious stoneand consumers in choosing it become an obstacle since the limited knowledge and ability to analyze needs of individuals.This research applied quantitative method by employing Fuzzi AHP model. The data was collected by consulting the director of  Kantor Promosi Batu Mulia Indonesia GEMAFIA GROUP located in Bandung that gives some criteria in the selection of Precious stonetrade quality. Further, these criteria are formulated based on AHP pair comparison to find out the informational quality and upper expected values using TFT (triangular Fuzzy Number).The result that is based on Fuzzy AHP method show that density, color, hardness, cutting and clarity criteria are the criteria in selecting Precious stonetrade quality.  This method in the assessment of consistency level is done in the hierarchy structure level and is able to accommodate the assessment inconsistency. Keywords—AHP (Analysis Hierarchy Process), Fuzzy AHP, TFN (Triangular Fuzzy Number),  upper eecepted upper.

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang
Keyword(s):  
False Alarm ◽  
Risk Taking ◽  
Information Quality ◽  
Accounting Information ◽  
Capital Requirements ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Fierce Competition ◽  
Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

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