Showing 1 - 10 of 428
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010595595
individual investors' investment return. Design/methodology/approach–By introducing the heterogeneous attention, the authors … attention negatively affects individual investors' investment return. Originality/value–By introducing the heterogeneous … individual investors' attention, and analysts' neutral ratings were used to empirically verify the theoretical theorem. …
Persistent link: https://www.econbiz.de/10010561547
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010540366
fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the …-professional investors' processing of fair value information for liabilities. Design/methodology/approach – A between-subjects laboratory … experiment indicate that non-professional investors are less likely to acquire the information of credit risk changes when …
Persistent link: https://www.econbiz.de/10009367092
Persistent link: https://www.econbiz.de/10011806736
Persistent link: https://www.econbiz.de/10011814945
Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non-experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The...
Persistent link: https://www.econbiz.de/10009367098
Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...
Persistent link: https://www.econbiz.de/10009367123
Purpose – The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric-to-verbal translation. Design/methodology/approach – Accounting for loss contingencies (SFAS 5) were chosen as a setting to study this research question. The...
Persistent link: https://www.econbiz.de/10009320924
Purpose – The purpose of this paper is to examine the relationships between both job insecurity and fairness and employees' attitudes (job satisfaction, organisational commitment and turnover intention). Moreover, of even greater interest, it aims to test whether fairness mitigates the...
Persistent link: https://www.econbiz.de/10008675254