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The impact of socio-economic accounting statements on the investment decision: An empirical study


  • Belkaoui, Ahmed


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  • Belkaoui, Ahmed, 1980. "The impact of socio-economic accounting statements on the investment decision: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 263-283, July.
  • Handle: RePEc:eee:aosoci:v:5:y:1980:i:3:p:263-283

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    Cited by:

    1. Nazim Hussain, 2015. "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers 1, Department of Management, Università Ca' Foscari Venezia.
    2. Consolandi, Costanza & Innocenti, Alessandro & Vercelli, Alessandro, 2009. "CSR, rationality and the ethical preferences of investors in a laboratory experiment," Research in Economics, Elsevier, vol. 63(4), pages 242-252, December.
    3. repec:eee:soceco:v:74:y:2018:i:c:p:29-37 is not listed on IDEAS
    4. Ali Fekrat, M. & Inclan, Carla & Petroni, David, 1996. "Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data," The International Journal of Accounting, Elsevier, vol. 31(2), pages 175-195.
    5. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    6. Mahfuja Malik, 2015. "Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature," Journal of Business Ethics, Springer, vol. 127(2), pages 419-438, March.
    7. Sami El Omari & Mohamed Taieb Hamadi & Wafa Khlif, 2016. "La diversité des sources d'interprétation et d'application des normes comptables internationales ; un frein à la convergence de la pratique," Post-Print hal-01900554, HAL.
    8. repec:taf:acctbr:v:29:y:1999:i:4:p:265-279 is not listed on IDEAS
    9. Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
    10. repec:eee:accfor:v:34:y:2010:i:1:p:1-19 is not listed on IDEAS
    11. Ioannis E. Nikolaou & Konstantinos I. Evangelinos, 2010. "Classifying current social responsibility accounting methods for assisting a dialogue between business and society," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 562-580, October.
    12. Hanen Khemakhem & Hédi Turki, 2007. "L'Information Environnementale Et La Prise De Décision D'Investissement; Étude Empirique Dans Le Cadre D'Un Marché Émergent," Post-Print halshs-00534757, HAL.
    13. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    14. Rikhardsson, Pall & Holm, Claus, 2005. "Do as you say - Say as you do: Measuring the actual use of environmental information in investment decisions," Management Accounting Research Group Working Papers M-2005-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    15. repec:pra:mprapa:40679 is not listed on IDEAS
    16. Claus Holm & Pall Rikhardsson, 2008. "Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 537-557.
    17. repec:kap:jbuset:v:150:y:2018:i:3:d:10.1007_s10551-016-3165-z is not listed on IDEAS
    18. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    19. Holm, Claus & Rikhardsson, Pall, 2006. "Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?," Financial Reporting Research Group Working Papers R-2006-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.

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