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International Journal of Information Quality
Journal Prestige (SJR): 0.111

Number of Followers: 3

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1751-0457 - ISSN (Online) 1751-0465
Published by Inderscience Publishers

[451 journals]

Taxable income management and information content of income
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  Authors: Hamed Hamedian, Azar Rahdarian, Mohsen Kavyani
  Pages: 83 - 97
  Abstract: Today, income management is one of the attractive and controversial issues in accounting investigation areas from both investigations and regulatory view. Managers do manage income either to distort information or to defer and report the information related to future incomes. This investigation aims at examining the effect of taxable income management on the information content of taxable income of firms. Tests of research hypotheses were performed with an empirical method based on econometric and using multivariate regression analysis, t-test, Wilcoxon total scores, and specifically by using the panel data model across 147 firms listed on the Tehran Stock Exchange between 2002 and 2011. Findings show that taxable income management reduces the information content of taxable income. In addition, firms manage accounting income to defer information.
  Keywords: taxable income; earnings management; information content; income management; Iran; firm income; accounting income
  Citation: International Journal of Information Quality, Vol. 4, No. 2 (2016) pp. 83 - 97
  PubDate: 2017-03-21T23:20:50-05:00
  DOI: 10.1504/IJIQ.2016.083108
  Issue No: Vol. 4, No. 2 (2017)
A longitudinal study of user perceptions of information quality of Chinese
users of the internet
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  Authors: Barbara D. Klein, Yi Maggie Guo, Chunyue Zhou
  Pages: 98 - 123
  Abstract: More than a half billion people use the internet in China, and the environment in which these users work, study, and play using the internet is a rapidly changing one. User perceptions of the quality of information accessed through the internet and through more traditional sources of information may shift over time as the underlying social, cultural, and political environment changes. This study reports the results of a longitudinal survey study of perceptions of information quality of young adults using the internet in China. Results suggest that perceptions of the information quality of internet-based information have shifted more from 2007 to 2012 than perceptions of traditional text sources of information. Implications of the findings for researchers, educators, and information providers are discussed.
  Keywords: information quality; user perceptions; Chinese users; internet users; longitudinal research; China; young adults; internet information
  Citation: International Journal of Information Quality, Vol. 4, No. 2 (2016) pp. 98 - 123
  PubDate: 2017-03-21T23:20:50-05:00
  DOI: 10.1504/IJIQ.2016.083110
  Issue No: Vol. 4, No. 2 (2017)
Evaluation criteria for information quality research
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  Authors: Philip Woodall, Alexander Borek, Ajith Kumar Parlikad
  Pages: 124 - 148
  Abstract: Evaluation of research artefacts (such as models, frameworks and methodologies) is essential to determine their quality and demonstrate worth. However, in the information quality (IQ) research domain there is no existing standard set of criteria available for researchers to use to evaluate their IQ artefacts. This paper therefore describes our experience of selecting and synthesising a set of evaluation criteria used in three related research areas of information systems (IS), software products (SP) and conceptual models (CM), and analysing their relevance to different types of IQ research artefact. We selected and used a subset of these criteria in an actual evaluation of an IQ artefact to test whether they provide any benefit over a standard evaluation. The results show that at least a subset of the criteria from the other domains of IS, SP and CM are relevant for IQ artefact evaluations, and the resulting set of criteria, most importantly, enabled a more rigorous and systematic selection of what to evaluate.
  Keywords: data quality; information quality; quality evaluation; evaluation criteria; IQ artefacts; DQ artefacts; information systems; software products; conceptual models
  Citation: International Journal of Information Quality, Vol. 4, No. 2 (2016) pp. 124 - 148
  PubDate: 2017-03-21T23:20:50-05:00
  DOI: 10.1504/IJIQ.2016.083125
  Issue No: Vol. 4, No. 2 (2017)
Measuring information quality and success in business intelligence and
analytics: key dimensions and impacts
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  Authors: Jed Corcoran, Murray Scott
  Pages: 149 - 166
  Abstract: The phenomenon of cloud computing and related innovations such as Big Data have given rise to many fundamental changes that are evident in information and data. Managing, measuring and developing business value from the plethora of this new data has significant impact on many corporate agendas, particularly in relation to the successful implementation of business intelligence and analytics (BI&A). However, although the influence of Big Data has fundamentally changed the IT application landscape, the metrics for measuring success and in particular, the quality of information, have not evolved. The measurement of information quality and the antecedent factors that influence information has also been identified as an area that has suffered from a lack of research in recent decades. Given the rapid increase in data volume and the growth and ubiquitous use of BI&A systems in organisations, there is an urgent need for accurate metrics to identify information quality.
  Keywords: IS success; information systems; information quality; big data analytics; business intelligence; business analytics; cloud computing; quality measurement; business value
  Citation: International Journal of Information Quality, Vol. 4, No. 2 (2016) pp. 149 - 166
  PubDate: 2017-03-21T23:20:50-05:00
  DOI: 10.1504/IJIQ.2016.083143
  Issue No: Vol. 4, No. 2 (2017)

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