The Psychological Attraction Approach to Accounting and Disclosure Policy
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More about this item
KeywordsInvestor psychology; accounting regulation; disclosure policy; salience; omission bias; scapegoating; limited attention; overconfidence; conservatism; loss aversion; accrual; smoothing; mental accounting; historical cost; risk disclosure; value-at-risk;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- H10 - Public Economics - - Structure and Scope of Government - - - General
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- G0 - Financial Economics - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-03-22 (Accounting & Auditing)
- NEP-ALL-2009-03-22 (All new papers)
- NEP-CBE-2009-03-22 (Cognitive & Behavioural Economics)
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