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Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting

Author

Listed:
  • Karola Bastini

    (Universität Duisburg-Essen)

  • Rainer Kasperzak

    (Universität Duisburg-Essen)

Abstract

Zusammenfassung Ein wichtiges Erkenntnisobjekt der modernen Rechnungslegungsforschung ist die Entscheidungsnützlichkeit der kapitalmarktorientierten Rechnungslegung. Die Wahrnehmung und Verarbeitung von Informationen durch private und professionelle Investoren wird im entscheidungstheoretischen Ansatz des Behavioral Accounting experimentell untersucht. Der Beitrag setzt sich mit Grundsatzfragen der ökonomischen Experimentalforschung auseinander und reflektiert deren methodische Umsetzung anhand eines ausgewählten Anwendungsbeispiels der kapitalmarktorientierten Rechnungslegung.

Suggested Citation

  • Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:7:d:10.1007_bf03372887
    DOI: 10.1007/BF03372887
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    Keywords

    C91; C92; G14; M41;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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