The Impact of Digital Financial Reporting Quality on Information Equality Effectiveness that Leads to Financial Report User’s Decision-Making Success: A Case Study of Mutual Fund in Thailand
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Abstract
This research aims to study the impact of the quality of digital financial reports on the effectiveness of information equality, which leads to the success of financial report users' decision-making. In this study, the financial report users are mutual funds in Thailand. Data are collected via postal questionnaires, with fund managers as respondents. There are 82 complete and usable questionnaires for data analysis. The data are analyzed using descriptive statistics, multiple correlation, and path analysis. The study finds that the quality of digital financial reports has a statistically significant positive influence on the effectiveness of information equality at the 0.01 level. Additionally, the effectiveness of information equality on decision-making success has a positive influence at the 0.01 level. However, the quality of digital financial reports is found to have no direct significant influence on decision-making success. Results suggest that high-quality digital financial reports positively impact information equality, which in turn contributes positively to the success of organizational decision-making.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
ลิขสิทธิ์ของบทความ
ผลงานที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของมหาวิทยาลัยหอการค้าไทย ห้ามมิให้นำเนื้อหา ทัศนะ หรือข้อคิดเห็นใด ๆ ของผลงานไปทำซ้ำ ดัดแปลง หรือเผยแพร่ ไม่ว่าทั้งหมดหรือบางส่วนโดยไม่ได้รับอนุญาตเป็นลายลักษณ์อักษรจากมหาวิทยาลัยหอการค้าไทยก่อน
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