We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes … the formation of security prices over time. We design alternative accounting structures and run experiments in artificial … security markets framed by these structures. In sessions where investors receive exogenous accounting information about …

Purpose: The paper surveys the research methods employed in the extant environmental accounting literature and finds …' unique methodological advantages can help address important environmental accounting issues. These issues culminate in a … proposed model for conducting experimental environmental accounting research.Design/method/approach: A synthesis of the …

In this paper, we examine the role experimental research plays in developing accounting knowledge. We use as a … framework for this examination an information economic perspective, positing that the general goal of accounting research is … and disadvantages in creating legitimate, consequential belief revision within the context of accounting issues …