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The ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception (belief) is investigated. The result of the study reveals...
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University of Tehran
1998-09-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_14429_1779e5bf3a024363f4f16f85a4a098fb.pdf |
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doaj-a0e3c103561f47e0a862c7438028c3612020-11-24T21:22:57Zfas University of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391998-09-017114429-دکتر محسن خوش طینتThe ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception (belief) is investigated. The result of the study reveals that access to accounting information could reduce not noly the level of prior belief, but also reduce the impact of such beliefs on investment decision. The study also provides evidence that access to accounting information could reduce the amount of bias and unwarranted prejudgments.https://acctgrev.ut.ac.ir/article_14429_1779e5bf3a024363f4f16f85a4a098fb.pdf |
| collection |
DOAJ |
| language |
fas |
| format |
Article |
| sources |
DOAJ |
| author |
دکتر محسن خوش طینت |
| spellingShingle |
دکتر محسن خوش طینت - بررسیهای حسابداری و حسابرسی |
| author_facet |
دکتر محسن خوش طینت |
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دکتر محسن خوش طینت |
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| publisher |
University of Tehran |
| series |
بررسیهای حسابداری و حسابرسی |
| issn |
2645-8020 2645-8039 |
| publishDate |
1998-09-01 |
| description |
The ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception
(belief) is investigated.
The result of the study reveals that access to accounting
information could reduce not noly the level of prior belief, but also reduce the impact of such beliefs on investment decision. The
study also provides evidence that access to accounting information could reduce the amount of bias and unwarranted prejudgments. |
| url |
https://acctgrev.ut.ac.ir/article_14429_1779e5bf3a024363f4f16f85a4a098fb.pdf |
| _version_ |
1725994151068041216 |