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 …' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the … decision-making of several stakeholders. We assess the accounting information system quality by discretionary accruals, whereas …