文章基本信息

标题：Factors influencing the information quality of local government financial statement and financial accountability
本地全文：下载
作者：Nur Fitri Dewi ; S. M. Ferdous Azam ; Siti Khalidah Mohd Yusoff 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：9
页码：1373-1384
DOI：10.5267/j.msl.2019.5.013
出版社：Growing Science
摘要：The research has revealed connection and the influence degree of innovative and investment activities on the efficiency of competitiveness management in the region. In this article, for the first time, economic and statistical methods are used to study the interaction between innovation and investment activity and competitiveness at the regional level. The Granger test and the correlation and regression analysis are applied for the comprehensive study of individual and joint impact on the region's competitiveness and its innovation and investment activity. The Granger test provides an opportunity to identify cause-effect relationships between the indicators of innovation and investment activity in the region. Accordingly, pairs of indicators of innovation and investment regional activity are identified and grouped together in accordance with the presence of connection, strength and direction of impact. Correlation and regression analysis are used to determine the regional impact of innovation and investment activity and competitiveness. Accordingly, the nature, the correlation ratio and the degree of impact of certain innovation and investment indicators on the gross regional product are determined. A three-year forecast for regional competitiveness management is carried out on the basis of the actual data of the obtained dependency models of the indicators under study.
关键词：Internal control system; Human resource competence; Information quality of financial; statement; Financial accountability