Journal of Information Technology Services (한국IT서비스학회지)

Korea Society of IT Services (한국IT서비스학회)
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Data Quality and Firm Financial Performance in the Manufacturing Industry

제조기업의 데이터 품질과 재무적 성과

  • 김정철 (국민대학교 비즈니스IT전문대학원) ;
  • 이춘열 (국민대학교 경영정보학부) ;
  • 이상호 (선문대학교 IT경영학과)
  • Received : 2012.09.14
  • Accepted : 2012.10.22
  • Published : 2012.11.30
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Abstract

There is a belief that timely and precise data are important to decisions and the better decisions are related to better firm performance. However, empirical research investigating the effect of data quality on firm financial performance is still scarce up to recently. Current study empirically explores such an effect of data quality on firm accounting performance in the Korean manufacturing industry during 2008~2010 with secondary data. The results show that better data quality does not impact on sales and operating profit, but positively and significantly impacts on EVA(Economic Value Added). Raising the level of data quality management maturity by one level can increase EVA by about 34% in manufacturing firms.

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References

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