Concepedia

Decision Usefulness

Decision Usefulness is an accounting theory concept that refers to the extent to which financial information serves the needs of rational investors and creditors by enabling them to form accurate expectations about an entity’s future cash flows, thereby facilitating optimal economic decision-making.

43

Publications

1.9K

Citations

76

Authors

55

Institutions

Publications per year

2017–2026

8

Parents

Children

Publications

43

The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective

Joerg-Markus Hitz · European Accounting Review · 2007 · 310 citations

, , +17

Costs and benefits of a decision

Bonnie Halpern‐Felsher, Elizabeth Cauffman · Journal of Applied Developmental Psychology · 2001 · 130 citations

, , +10

On the pursuit and misuse of useless information.

Anthony Bastardi, Eldar Shafir · Journal of Personality and Social Psychology · 1998 · 126 citations

, , +12

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors

Joachim Gassen, Kristina Schwedler · European Accounting Review · 2010 · 110 citations

, , +12

Rethinking Decision Usefulness

Paul F. Williams, Sue Ravenscroft · Contemporary Accounting Research · 2014 · 110 citations

, , +7

1–5 of 43

Authors

76

  1. SP
    Sónia P. Nogueira

    Polytechnic Institute of Bragança, Portugal

    2 publications · 52 citations

    2

    h-index

  2. AB
    Anthony Bastardi

    Stanford University, United States

    2 publications · 227 citations

    2

    h-index

  3. ES
    Eldar Shafir

    Princeton University, United States

    2 publications · 227 citations

    2

    h-index

  4. KS
    Kristina Schwedler

    China Accounting Standards Committee, China

    2 publications · 126 citations

    2

    h-index

  5. JG
    Joachim Gassen

    Humboldt-Universität zu Berlin, Germany

    2 publications · 126 citations

    2

    h-index

1–5 of 76

Institutions

55

  1. University of Coimbra

    Coimbra, Portugal

    2 h-index

    2 publications

    52 citations

  2. Polytechnic Institute of Bragança

    Bragança, Portugal

    2 h-index

    2 publications

    52 citations

  3. Polytechnic Institute of Porto

    Porto, Portugal

    2 h-index

    1 publications

    13 citations

  4. Swedish University of Agricultural Sciences

    Uppsala, Sweden

    1 h-index

    2 publications

    26 citations

  5. University of South Dakota

    Vermillion, United States

    1 h-index

    1 publications

    34 citations

  6. University of Birmingham

    Birmingham, United Kingdom

    1 h-index

    1 publications

    23 citations

  7. Bond University

    Gold Coast, Australia

    1 h-index

    1 publications

    12 citations

  8. Universitas Patria Artha

    Makassar, Indonesia

    1 h-index

    2 publications

    180 citations

1–8 of 55

Venues

  1. Accounting and Business Research

    4 publications · 126 citations

    4

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 60 citations

    3

    h-index

  3. Accounting Organizations and Society

    3 publications · 160 citations

    3

    h-index

  4. Journal of Personality and Social Psychology

    2 publications · 227 citations

    2

    h-index

  5. European Accounting Review

    EAR · 2 publications · 420 citations

    2

    h-index

1–5