THE IMPORTANCE OF SOCIAL ACCOUNTING INFORMATION RELATIVE TO FINANCIAL ACCOUNTING INFORMATION IN INVESTMENT DECISION-MAKING
DOI:
https://doi.org/10.31436/ijema.v7i1.49Abstract
ABSTRACTThis 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.
JEL Classification: C920, M140, M410
How to Cite
Nik Ahmad, N. N. (2013). THE IMPORTANCE OF SOCIAL ACCOUNTING INFORMATION RELATIVE TO FINANCIAL ACCOUNTING INFORMATION IN INVESTMENT DECISION-MAKING. International Journal of Economics, Management and Accounting, 7(1). https://doi.org/10.31436/ijema.v7i1.49
Issue
Section
Articles