Purpose In the literature on determinants of disclosure, scholars generally tend to investigate the existence of relations in “global” terms by considering the whole range of observed values pertaining to both dependent and independent variables involved in the descriptive model. Despite the...

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies...