sustainability as such firms have better access to capital markets. Unfortunately, while financial performance indicators have become … standardized, social and environmental performance ratings have not. As the prominence of SRI grows, so does the number of metrics … available to evaluate corporate social performance: there were 21 ratings in 2000 and that number grew to 108 by 2012. The …

disclosures than promoting transparency, this paper aims to identify the main factors influencing the segment reporting decision …

decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in …

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and …

decisive factor in decision – making or in planning further activities. The analysis and registration of data regarding past …

, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment … the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the … table or on the implemented decision tree, on the informational cost and on the optimal condition established by the …

concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the …