...Manaf Al-Okaily Purpose The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context. Design/methodology/approach Data were collected from financial managers, who are working in listed Jordanian...

... relevance Information quality Earnings quality G32 G34 M40 M41 Preparing financial and nonfinancial reports in isolation, aside from containing a large amount of information, makes them complex and challenging to understand. This approach fails to provide stakeholders with insights...

... in moderating the effects of P–P agency conflict. Design/methodology/approach The authors used principal component analysis to synthesize a measure of P–P agency conflict and used accruals quality as measure of information quality. They used two-step Arellano Bond system GMM estimators to cope...