An Empirical Study on the Fluctuation of Accounting Information Quality
- Resource Type
- Conference
- Authors
- Cheng, Anlin; Yang, Huihui
- Source
- 2009 International Conference on Information Management, Innovation Management and Industrial Engineering Information Management, Innovation Management and Industrial Engineering, 2009 International Conference on. 2:629-632 Dec, 2009
- Subject
- Engineering Profession
General Topics for Engineers
Power, Energy and Industry Applications
Fluctuations
Economic forecasting
Information analysis
Resource management
Forgery
Information management
Innovation management
Industrial engineering
Investments
Decision making
accounting information
accounting fraud
fluctuation
comprehensive treatment
- Language
- ISSN
- 2155-1456
2155-1472
Analysis and interpret the underlying mechanism of the volatility rule for amount and scope of accounting manipulation by using Analytic Hierarchy Process (AHP) in this paper. I proposed that there is always the volatility in the long run according to the fluctuations rule. And the inverted U-shaped trend will be shown on sometime either in the short or In the long run. So, we should strengthen the governance of the predictability for accounting manipulation. And the governance of accounting information quality should do transplantation of the concept, methods combination and resources allocation based on the risk preference for accounting entity under various stages of economic operation.