Study on the Relationship Model between Information and Quality

W.M. Mou

doi:10.4028/www.scientific.net/KEM.693.1935

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HomeKey Engineering MaterialsKey Engineering Materials Vol. 693Study on the Relationship Model between...

Study on the Relationship Model between Information and Quality

Abstract:

After explaining the definition of accounting information quality and investment efficiency, the paper goes on analyzing the impact of accounting information quality on investment efficiency, puts forward the assumptions, and extracts the Shenzhen Stock Exchange A-share 99 listed companies from 2009 to 2011 sample data for empirical research. It is found that high quality accounting information can contribute to improving the under-investment and restraining over-investment, and thus improve the investment efficiency of the enterprises.

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Periodical:

Key Engineering Materials (Volume 693)

Pages:

1935-1942

DOI:

https://doi.org/10.4028/www.scientific.net/KEM.693.1935

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Online since:

May 2016

Authors:

W.M. Mou

Keywords:

Accounting Information Quality, Investment Efficiency, Over-Investment, Under-Investment

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