東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

The Effect of CEO IT Expertise on th...

Haislip, Jacob Z.

FindBook

Google Book

Amazon

博客來

The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts./
作者:	Haislip, Jacob Z.
面頁冊數:	91 p.
附註:	Source: Dissertation Abstracts International, Volume: 75-09(E), Section: A.
Contained By:	Dissertation Abstracts International75-09A(E).
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3622148
ISBN:	9781303937330

The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.
Haislip, Jacob Z.

The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts. - 91 p.

Source: Dissertation Abstracts International, Volume: 75-09(E), Section: A.

Thesis (Ph.D.)--University of Arkansas, 2014.

This item must not be sold to any third party vendors.

Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they have more experience with IT (Venkatesh et al. 2012). This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise. Additionally, analysts benefit from the high quality information provided by CEOs with IT expertise because analysts that revise their forecasts following a forecast issued by a CEO with IT expertise make forecasts that are more accurate.

ISBN: 9781303937330Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.
LDR:02344nmm a2200289 4500 001 2056860
005 20150608133932.5
008 170521s2014 ||||||||||||||||| ||eng d
020 $a 9781303937330
035 $a (MiAaPQ)AAI3622148
035 $a AAI3622148
040 $a MiAaPQ $c MiAaPQ
100 1 $a Haislip, Jacob Z. $3 3170646
245 1 4 $a The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.
300 $a 91 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-09(E), Section: A.
500 $a Adviser: Vernon J. Richardson.
502 $a Thesis (Ph.D.)--University of Arkansas, 2014.
506 $a This item must not be sold to any third party vendors.
520 $a Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they have more experience with IT (Venkatesh et al. 2012). This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise. Additionally, analysts benefit from the high quality information provided by CEOs with IT expertise because analysts that revise their forecasts following a forecast issued by a CEO with IT expertise make forecasts that are more accurate.
590 $a School code: 0011.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Information Technology. $3 1030799
690 $a 0272
690 $a 0489
710 2 $a University of Arkansas. $b Accounting. $3 2095413
773 0 $t Dissertation Abstracts International $g 75-09A(E).
790 $a 0011
791 $a Ph.D.
792 $a 2014
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3622148