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Behavioral Accounting
Hellman A.
€ 101.00
€ 70.11
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Description for Behavioral Accounting
Paperback. Editor(s): Hellmann, Andreas. Num Pages: 92 pages, Illustrations. BIC Classification: JM; KFC. Category: (P) Professional & Vocational; (UP) Postgraduate, Research & Scholarly. Dimension: 230 x 155 x 8. Weight in Grams: 200.
Mainstream accounting research is dogmatising an image of efficient capital markets in which investors make rational decisions by evaluating all risks and returns of alternatives. In order to make such decisions, investors interpret unbiased information (which is equally available to all market participants) and select the alternative with the highest return or lowest risk. Behavioural accounting is challenging such simplistic assumptions. It is concerned with the explanation and prediction of human behaviour in an accounting context such as the usefulness of financial statement data, materiality judgements, decision effects of alternative accounting procedures, and the impact of culture and language on ... Read more
Mainstream accounting research is dogmatising an image of efficient capital markets in which investors make rational decisions by evaluating all risks and returns of alternatives. In order to make such decisions, investors interpret unbiased information (which is equally available to all market participants) and select the alternative with the highest return or lowest risk. Behavioural accounting is challenging such simplistic assumptions. It is concerned with the explanation and prediction of human behaviour in an accounting context such as the usefulness of financial statement data, materiality judgements, decision effects of alternative accounting procedures, and the impact of culture and language on ... Read more
Product Details
Publisher
Nova Science Publishers Inc United States
Number of pages
92
Format
Paperback
Publication date
2013
Condition
New
Number of Pages
92
Place of Publication
New York, United States
ISBN
9781626180390
SKU
V9781626180390
Shipping Time
Usually ships in 5 to 9 working days
Ref
99-2
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