IT Investments Disclosure, Information Quality, and Factors Influencing Managers' Choices

Author(s)

Joung W. Kim, Nova Southeastern UniversityFollow
Jee-Hae Lim

Document Type

Article

Publication Title

Information & Management

ISSN

0378-7206

Publication Date

2011

Abstract/Excerpt

We explored how IT disclosure affects information quality in the market and identified the factors that influence managers’ choices in IT disclosure quality. Adopting a comprehensive view of IT investments disclosure mechanisms, we found that IT disclosure quality was positively associated with information quality. Specifically, our results showed that an increase in quantitative information in IT disclosure could improve the information environment in the market, thereby reducing the perception of information risk among market participants. We also found that managers’ disclosures were less quantitative when the IT investment was more asset-specific in relation to higher agency costs.

DOI

https://doi.org/10.1016/j.im.2011.03.001

Volume

48

Issue

2-3

First Page

114

Last Page

123

NSUWorks Citation

Kim, Joung W. and Lim, Jee-Hae, "IT Investments Disclosure, Information Quality, and Factors Influencing Managers' Choices" (2011). HCBE Faculty Articles. 733.
https://nsuworks.nova.edu/hcbe_facarticles/733