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A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting

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  • Singh, Bharati

    (Indian Institute of Management Ahmedabad, India)

Abstract

This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting is comparatively underdeveloped than research in behavioral finance. This bibliometric analysis has been extended by network analysis using, “Visualization of similarities, (VOS) viewer” software. Using the themes generated here the direction for future scope of research work has been discussed.

Suggested Citation

  • Singh, Bharati, 2021. "A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting," American Business Review, Pompea College of Business, University of New Haven, vol. 24(2), pages 198-230, November.
  • Handle: RePEc:ris:ambsrv:0044
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    Cited by:

    1. Korzeniowska Dominika & Brescia Valerio & Fijałkowska Justyna, 2022. "Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022," Journal of Intercultural Management, Sciendo, vol. 14(3), pages 17-40, September.

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    More about this item

    Keywords

    Bibliometric Analysis; Behavioral Accounting; Behavioral Finance; VOSviewer;
    All these keywords.

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • G40 - Financial Economics - - Behavioral Finance - - - General
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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