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The Dynamics of the Informational Contents of Accounting Numbers

In: Handbook On Business Information Systems

Author

Listed:
  • AKINLOYE AKINDAYOMI

    (Accounting and Finance Department, Charlton College of Business, University of Massachusetts, Dartmouth, USA)

Abstract

Accounting numbers are undoubtedly the most important inputs in the financial reporting system. The systematic reporting of accounting information determines the value of such reporting system among the users of that information. In this study, I examine the value of accounting numbers in different areas of importance, relying on the premise that accounting numbers possess considerably rich informational content. Among others, I conclude that essential to the processing of accounting information is the disclosure of the environment and context, which are believed to have been substantially improved in the era of Sarbanes–Oxley Act.

Suggested Citation

  • Akinloye Akindayomi, 2010. "The Dynamics of the Informational Contents of Accounting Numbers," World Scientific Book Chapters, in: Angappa Gunasekaran & Maqsood Sandhu (ed.), Handbook On Business Information Systems, chapter 26, pages 639-652, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812836069_0026
    as

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