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Information for management decisions is typically presented in both numeric and nonnumeric forms. This paper tests whether the choice of presentation form affects the use of such information by decision makers. Selected information from corporate annual reports was provided to a group of...
Persistent link: https://www.econbiz.de/10009218416
AOP – Agent Oriented Programming – is a new software paradigm that brings many concepts from the artificial intelligence. This paper provides a short overview of the JADE software platform and the principal’s components constituting its distributed architecture. Furthermore, it describes...
Persistent link: https://www.econbiz.de/10008692224
This paper examines the behavioural impacts in an accounting environment arising from changes to government policy … those excluded from such opportunities. In this research setting, this impacted in the accounting environment and …
Persistent link: https://www.econbiz.de/10008538803
Persistent link: https://www.econbiz.de/10005012754
This paper examines the behavioural impacts in an accounting environment arising from changes to government policy … those excluded from such opportunities. In this research setting, this impacted in the accounting environment and …
Persistent link: https://www.econbiz.de/10005553199
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781
I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …
Persistent link: https://www.econbiz.de/10009476561