The Importance Of Social Accounting Information Relative To Financial Accounting Information In Investment Decision-Making
This study empirically tests the use and importance of social accounting information, relative to financial accounting information in investment decision-making within the British Water industry. The study involves an experiment which utilises a computerised investment decision task followed by a questionnaire. Results show that though investors use some social information in their decision-making, they consider financial information to be more important. The study is unique as it uses information board methodology - a tool more commonly found in psychology.
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Volume (Year): 7 (1999)
Issue (Month): 1 (June)
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