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Data Analytics Strategy and Internal Information Quality.
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
Data Analytics Strategy and Internal Information Quality./
作者:
Lem, Katie Wei.
面頁冊數:
1 online resource (67 pages)
附註:
Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:
Dissertations Abstracts International84-10A.
標題:
Finance. -
電子資源:
click for full text (PQDT)
ISBN:
9798379409784
Data Analytics Strategy and Internal Information Quality.
Lem, Katie Wei.
Data Analytics Strategy and Internal Information Quality.
- 1 online resource (67 pages)
Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Thesis (Ph.D.)--University of Washington, 2023.
Includes bibliographical references
I examine whether a strategic focus on data analytics improves firms' internal information quality, the decision-usefulness of information. Using textual analysis of firm disclosures to identify a data analytics strategy, I first document that firm, leadership, and operating environment characteristics are all important determinants of the decision to adopt a data analytics strategy. To infer the impact of a data analytics strategy on internal information quality, I examine its implications for various operating and financial reporting outcomes. I find that a data analytics strategy is primarily associated with better operating efficiency. More specifically, when firms employ a data analytics strategy, they invest and utilize existing resources more efficiently. I also find evidence that a data analytics strategy is associated with improvements in management forecasts. Overall, the results are consistent with a data analytics strategy improving firms' internal information quality.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024
Mode of access: World Wide Web
ISBN: 9798379409784Subjects--Topical Terms:
559073
Finance.
Subjects--Index Terms:
Internal information qualityIndex Terms--Genre/Form:
554714
Electronic books.
Data Analytics Strategy and Internal Information Quality.
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I examine whether a strategic focus on data analytics improves firms' internal information quality, the decision-usefulness of information. Using textual analysis of firm disclosures to identify a data analytics strategy, I first document that firm, leadership, and operating environment characteristics are all important determinants of the decision to adopt a data analytics strategy. To infer the impact of a data analytics strategy on internal information quality, I examine its implications for various operating and financial reporting outcomes. I find that a data analytics strategy is primarily associated with better operating efficiency. More specifically, when firms employ a data analytics strategy, they invest and utilize existing resources more efficiently. I also find evidence that a data analytics strategy is associated with improvements in management forecasts. Overall, the results are consistent with a data analytics strategy improving firms' internal information quality.
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