... domain in the USA. 2018 Published 2018. This article is a US government work and is in the public domain in the USA. Licensed re-use rights only Big Data Decision-making Accounting information Accounting data Figure 1. Accounting output model – two most common accounting processes...

...Bixia Xu; Zhulin Huang Purpose – This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact...

... the sustainability balanced score card (SBSC) and the organization of environmental accounting information. Design/methodology/approach In a between‐participant design, participants (n ≈ 95) chose from among two investments using BSCs. Participants were randomly assigned to one of three conditions...

... This study finds that the change in transient institutional ownership in the next‐quarter is positively associated with net insider trading in the current quarter, after controlling for accounting information (including total accruals, unexpected earnings, etc.). In addition, this study finds that insider...

... Management accounting Accounting systems Accounting information Hospitals Hong Kong The management accounting literature emphasizes the importance of how managers design and use management accounting systems (MAS) to facilitate the implementation of organization strategies (Naranjo‐Gil...