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Keywords: financial accounting
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Journal Articles
Journal Articles
Accounting Horizons (2017) 31 (3): 55–68.
Published: 01 September 2017
... 2017 2017 financial accounting financial accounting usage EDGAR demographic Our analyses focus on a single year—2011. We make this research design choice for three important reasons. First, ACS data for ZIP codes are simply unavailable before 2010. While data are available...
Journal Articles
Accounting Horizons (2015) 29 (2): 397–407.
Published: 01 June 2015
..., financial accounting, and financial reporting practices. In managerial accounting, Big Data will contribute to the development and evolution of effective management control systems and budgeting processes. In financial accounting, Big Data will improve the quality and relevance of accounting information...