Pereira, Cláudia; Castro, Beatriz; Gomes, Luís; … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-15
We investigate whether accounting information system quality has an impact on the level and efficiency of firms … decision-making of several stakeholders. We assess the accounting information system quality by discretionary accruals, whereas … that firms exhibiting higher accounting information system quality tend to invest more. In addition, firms with a lower …