HCBE Faculty Articles
Title
IT Investments Disclosure, Information Quality, and Factors Influencing Managers' Choices
Document Type
Article
Publication Date
2011
Publication Title
Information & Management
ISSN or ISBN
0378-7206
Volume
48
Issue/Number
2-3
First Page
114
Last Page
123
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
10.1016/j.im.2011.03.001
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
