We investigate whether accounting information system quality has an impact on the level and efficiency of firms' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the...

For several years, an increasing number of firms have been investing in Open Source Software (OSS). While improvements in such a non-excludable public good cannot be appropriated, companies can benefit indirectly in a complementary proprietary segment. We study this incentive for investment in...