Record Details

THE IMPORTANCE OF SOCIAL ACCOUNTING INFORMATION RELATIVE TO FINANCIAL ACCOUNTING INFORMATION IN INVESTMENT DECISION-MAKING

International Journal of Economics, Management and Accounting

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Field Value
 
Title THE IMPORTANCE OF SOCIAL ACCOUNTING INFORMATION RELATIVE TO FINANCIAL ACCOUNTING INFORMATION IN INVESTMENT DECISION-MAKING
 
Creator Nik Ahmad, Nik Nazli
 
Description 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
 
Publisher Kulliyyah of Economics and Management Sciences
 
Date 2013-02-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Identifier http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/49
 
Source International Journal of Economics, Management and Accounting; Vol 7 No 1 (1999)
2462-1420
 
Language en