Public Repository for "The Usefulness of Financial Accounting Information: Evidence from the Field"

You are visiting the public repository for the study

Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen and Shahed Imam (2020): The Usefulness of Financial Accounting Information: Evidence from the Field, The Accounting Review (forthcoming).

The directory additional_materials contains

• The experimental materials for the survey experiment
• The codebook for the interviews of the survey experiment
• The experimental materials for the online experiment
• Tables for the additional analyses mentioned in the paper

Please note that we are unable to make the interview data from the survey experiment available for data privacy reasons. For our follow-up online experiment where we task investment professionals to construct an adjusted earnings measure to assess firm performance, we provide all code and data needed to reproduce our results. The original instrument for the follow-up online experiment can be seen live here. You can use this interactive results display to assess our analyses and to download the response data. The directory online_experiment contains the respective code and data:

• The code for the web app that was used to administer the experiment can be found in the experiment_app sub-directory.
• Data detailing the email sending pattern and the actual response data are contained in the data sub-directory.
• The code that was used to generate the interactive results display resides in the sub-directory results_display.
• The file evaluate_exp.Rmd contains the code for the main and additional analyses of the follow-up online experiment that are also included in the interactive results display.

All code and data provided in this repository are covered by the MIT license. See the LICENSE file for details. Feel free to reach out to us in case you have any questions and/or remarks.

The authors