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Abstract
The quality of financial accounting data is of great research significance to the investment efficiency of enterprises, but its accuracy is still slightly insufficient, on the basis of which, investment efficiency of the enterprise is analyzed, and surplus quality is variably analyzed in terms of the financial report produced by the financial accounting data quality. Thus, it comes out the result that the quality of the financial accounting data has a positive effect on the investment efficiency of the enterprise, and the method of improvement is also described. Therefore, the relationship between the investment efficiency and the quality of financial accounting data is essential, but also existing the advantages and disadvantages, which have a great active impact on investors, management of the enterprise or project decision-making.
... High-quality financial reporting may enable firms pressured for capital to attract funding by making their projects more visible to investors and reduce adverse selection in the issuance of securities (Yoo et al. 2013). High-quality financial reporting facilitates contracting, prevents inefficient investment, and increases investors' ability to monitor managerial investment decisions (Yoo et al. 2013, Chang 2017. ...
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in accounting information due to the choice of depreciation period and methods. Using as benchmark ratios calculated applying accounting policy recommended in Business Accounting Standards a significant divergence between ratios has been found. This finding implies that ratios calculated using accounting rules allowable for Corporate Income Tax calculation can provide misleading information and lead to unsound financial management decisions.
This article applies structuration theory and institutional theory to analyze the organizational dynamics behind a financial services company’s decision to initiate information technology services offshoring. The analysis finds the decision to have been an emergent one, crystallizing from interactions between upper management’s actions and an evolving structural context. Further, their actions were driven more by a legitimation-oriented desire to adhere to various institutional norms rather than purely rational considerations. These findings of isomorphism question the notion that offshoring decisions result from straightforward objectives such as cost savings or quality enhancement. Particularly under uncertainty, they may be subtly shaped by institutional influences in antecedent contexts. The implication is that the planning, execution, and evaluation of offshored projects must take into account the dynamic imperatives embedded in these contexts, and not be anchored solely to static expressions of short-term or long-term objectives.