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The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case

Author

Listed:
  • Arman Aziz Karagul
  • Ali Ozdemir

    (Anadolu University
    Anadolu University)

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.

Suggested Citation

  • Arman Aziz Karagul & Ali Ozdemir, 2010. "The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case," Anadolu University Journal of Social Sciences, Anadolu University, vol. 10(3), pages 43-58, September.
    • Handle: RePEc:and:journl:v:10:y:2010:i:3:p:43-58
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    File URL: http://www.anadolu.edu.tr/arastirma/hakemli_dergiler/sosyal_bilimler/pdf/2010-3/2010_03_04.pdf
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    More about this item

    Keywords

    Information quality; Financial information; Financial Information Quality; Analytic Hierarchy Process; Banking Sector;
    All these keywords.

    JEL classification:

    • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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