The Psychological Attraction Approach to Accounting and Disclosure Policy
Year of publication: |
2009-03-11
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Authors: | Hirshleifer, David ; Teoh, Siew Hong |
Institutions: | Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München |
Subject: | Investor 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 |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Classification: | M40 - Accounting and Auditing. General ; M4 - Accounting and Auditing ; H10 - Structure and Scope of Government. General ; K22 - Corporation and Securities Law ; G38 - Government Policy and Regulation ; G28 - Government Policy and Regulation ; G0 - Financial Economics. General |
Source: |
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Psychological Bias as a Driver of Financial Regulation
Hirshleifer, David, (2007)
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Presentation Slides for 'The Psychological Attraction Approach to Accounting and Disclosure Policy'
Hirshleifer, David A., (2019)
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The Psychological Attraction Approach to Accounting and Disclosure Policy
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SHORT ARBITRAGE, RETURN ASYMMETRY AND THE ACCRUAL ANOMALY
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Accruals and Aggregate Stock Market Returns
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Do short-sellers arbrtrage accrual-based return anomalies?
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