Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives

This research evaluates impact of different linguistic approaches on judgmental and cognitive behaviors of investors in Iran. In recent years various researches have evaluated the impact of language tone (positive/negative) in accounting narratives and all they have defend it. Reily [40] introduced...

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Bibliographic Details
Main Authors: Fraydoon Rahnamay Roodposhti, Hashem Nikoomaram, Ali akbar Nonahal Nahr
Format: Article
Language:fas
Published: University of Tehran 2012-07-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_29199_10b981be32f502185f3b7bd317fb78fd.pdf