This paper investigates the role of visual attention in managerial judgments during balanced-scorecard performance evaluations. Using the Locarna eye tracker to establish the amount of time managers spent focused on visual cues, we found that managers who look more at strategically linked...

We use an eye-tracking device to measure information search behavior of individuals while evaluating Balanced Scorecard data. We showed that participants who were involved in the initial implementation of BSC were motivated to search for information in a more directive way, compared to those who...

This study examines information search behavior through the lens of dual-process theory. The results of this study provide significant evidence that the sequence of information search behavior is significantly affected by circumstances around the individual while making a decision. In this...

Value relevance literature suggests that investors are primarily interested in earnings information that can help investors assess equity value. Thus far, most researchers have concentrated on the aggregate level in the relationships between information in the financial statements and the value...