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All Journal Indonesian Management and Accounting Research
Krishnasamy Tharsika
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Economics, Econometrics & Finance

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Big Data Analytics and Investment Decision-Making: The Mediating Effect of Quality Characteristics of Accounting Information - Insights from Accounting Professionals Krishnasamy Tharsika; Senthuran, Varanitha; Ganeshamoorthy, Thaneshan
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22654

Abstract

This study investigates the mediating role of accounting information quality in the relationship between big data analytics and investment decision-making. Using data from 100 accounting professionals in Sri Lanka, the study employs PLS-SEM to analyze the influence of big data attributes—volume, variety, and velocity—on accounting information quality and investment decisions. The results reveal that big data analytics significantly improves accounting information quality, which in turn strongly influences investment decisions. However, there is no direct impact of big data on investment outcomes, confirming a full mediation effect. These findings underscore the importance of enhancing data quality alongside technological adoption to drive strategic financial decisions. Implications for theory and practice are discussed, with suggestions for future research in cross-national and contextual settings.
Corporate Internet Reporting as a Mediator Between Corporate Governance and Firm Value: Evidence from Sri Lanka Krishnasamy Tharsika; Puwanenthiren , Pratheepkanth; Nuradhi K. Jayasiri
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v25i1.24944

Abstract

This study investigates how corporate governance characteristics—specifically board attributes and audit committee attributes—affect firm value, with Corporate Internet Reporting (CIR) examined as a mediating mechanism among listed non-financial companies in Sri Lanka. Using a quantitative, deductive approach, the study analyzes cross sectional secondary data from 97 firms for the 2022/23 period, obtained from annual reports and corporate websites. Partial Least Squares Structural Equation Modeling (PLS SEM) is employed to assess the relationships among governance mechanisms, CIR disclosure, and firm value measured by Tobin’s Q. The results show that board characteristics exert a significant positive effect on both CIR practices and firm value, with CIR partially mediating the relationship between board characteristics and firm value. In contrast, audit committee attributes do not significantly influence CIR or firm value, and no mediating effect is observed. The study contributes to the literature by empirically validating CIR as a governance driven signaling mechanism in an emerging market context and provides practical insights for regulators and corporate leaders seeking to strengthen board effectiveness, enhance transparency, and improve investor confidence
Co-Authors Ganeshamoorthy, Thaneshan Nuradhi K. Jayasiri Puwanenthiren , Pratheepkanth Senthuran, Varanitha