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

Nik Nazli Nik Ahmad

IIUM Journal of Economics and Management, 1999, vol. 7, issue 1, 93-114

Abstract: This 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-codes: C92 M14 M41 (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ije:journl:v:1:y:7999:i:1:p:93-114

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