scholarly journals Information Quality under IFRS, IFRS for SME and German-GAAP―Survey on Preferences of Non-Publicly Traded Mid-Sized Corporations

2014 ◽  
Vol 02 (02) ◽  
pp. 138-150
Author(s):  
Markus Kreipl ◽  
Timm Hane ◽  
Stefan Mueller
Keyword(s):  
Information Quality ◽  
Publicly Traded ◽  
German Gaap

PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA

2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Information Quality ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Quality Of Services ◽  
Quality Of Information ◽  
Transportation Services ◽  
Application Systems

This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.

Boards of directors in Russian publicly traded companies: the gender aspect

2018 ◽  
pp. 142-155 ◽  
Author(s):  
T. A. Garanina ◽  
A. A. Muravyev
Keyword(s):  
Boards Of Directors ◽  
Company Performance ◽  
Corporate Boards ◽  
Publicly Traded ◽  
Publicly Traded Companies ◽  
Representation Of Women ◽  
Female Directors ◽  
Female Director ◽  
Gender Aspect ◽  
Longitudinal Dataset

This article studies the gender composition of corporate boards of Russian companies, including its relation to company performance. The analysis is based on a unique longitudinal dataset of virtually all Russian companies whose shares were traded on the stock market in 1998-2014. It shows a relatively small representation of women, just 12% of all the seats, while about 40% of the companies did not have any female director. At the same time, both the share of companies that appoint female directors and the share of female directors on boards show a clear upward trend. The econometric analysis suggests a positive link between the presence of female directors on boards and company performance, especially when firms appoint several, rather than one, female directors.

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

Integrating Service Quality with System and Information Quality: An Empirical Test in the E-Service Context

MIS Quarterly ◽  
2013 ◽  
Vol 37 (3) ◽  
pp. 777-794 ◽  
Author(s):  
Jingjun (David) Xu ◽  
◽  
Izak Benbasat ◽  
Ronald T. Cenfetelli ◽  
◽  
...  
Keyword(s):  
Service Quality ◽  
Information Quality ◽  
Empirical Test
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