THE ASSESSMENT OF FINANCIAL INFORMATION QUALITY WITH THE AID OF ANALYTIC HIERARCHY PROCESS: BANKING SECTOR CASE

Arman Aziz Karagul and Ali Ozdemir ()
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Ali Ozdemir: Anadolu University

Anadolu University Journal of Social Sciences, 2010, vol. 10, issue 3, 43-58

Abstract: Information lies behind the business operations. Data acquiered during the operations tranforms to information which helps decision making about the operations of the business. Thus the quality of the information gains importance. Within this study the assessment of financial information quality in the banking sector is figured out with the aid of analytic hierarchy process. Assessing the relative importance of the attributes is important because of considering the importance of the attributes by the stakeholders of financial information. As a result of this study access, accuracy, security, consistancy, and value added attributes found out to be the most important attributes of financial information quality.

Keywords: Information quality; Financial information; Financial Information Quality; Analytic Hierarchy Process; Banking Sector (search for similar items in EconPapers)
JEL-codes: C44 M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:and:journl:v:10:y:2010:i:3:p:43-58

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