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The Psychological Attraction Approach to Accounting and Disclosure Policy*
16 references·15 citing·42 second hop
The Psychological Attraction Approach to Accounting and Disclosure Policy* (2009)The Psychological Attraction Approach to …The economic implications of corporate financial reporting (2005)The economic implications of …Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Risk as feelings. (2001)Risk as feelings.Investor Psychology and Asset Pricing (2001)Investor Psychology and Asset…Bad is Stronger than Good (2001)Bad is Stronger than GoodThe effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Psychology and Secur…Golden Eggs and Hyperbolic Discounting (1997)Golden Eggs and Hyperbolic Di…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Noise Trader Risk in Financial Markets (1990)Noise Trader Risk in Financia…Gambling with the House Money and Trying to Break Even: The Effects of Prior Outcomes on Risky Choice (1990)Gambling with the House Money…Mental Accounting and Consumer Choice (1985)Mental Accounting and Consume…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Investor Sentiment and Stock Price Crash Risk: Evidence from China (2021)Investor Sentiment and Stock …A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting (2021)A Bibliometric Analysis of Be…The Smart Beta Mirage (2020)The Smart Beta MirageThe impact of media coverage on investor trading behavior and stock returns (2017)The impact of media coverage …How psychological bias shapes accounting and financial regulation (2017)How psychological bias shapes…Behavioral finance: A panel discussion (2017)Behavioral finance: A panel d…The Ecological Rationality of Historical Costs and Conservatism (2016)The Ecological Rationality of…Internal lobbying at the IASB (2016)Internal lobbying at the IASBDo Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings (2016)Do Investors Perceive Low Ris…Individualism, Uncertainty Avoidance, and Earnings Momentum in International Markets (2015)Individualism, Uncertainty Av…Accounting Accruals and Stock Returns: Evidence from European Equity Markets (2014)Accounting Accruals and Stock…The information content of stock markets around the world: A cultural explanation (2013)The information content of st…Managers’ Incorporation of the Value of Real Options into Their Long‐Term Investment Decisions: An Experimental Investigation* (2011)Managers’ Incorporation of th…Psychological Influences on Financial Regulation and Policy (2010)Psychological Influences on F…Limited Attention (2010)Limited AttentionThe General Theory of Employment, Interest and Money. (1936)The Behavior of Stock-Market Prices (1965)Continuous Auctions and Insider Trading (1985)The Limits of Arbitrage (1995)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Myopia and Inconsistency in Dynamic Utility Maximization (1973)Specious reward: A behavioral theory of impulsiveness and impulse control. (1975)Anomalies in Intertemporal Choice: Evidence and an Interpretation (1992)Time Discounting and Time Preference: A Critical Review (2002)Implications of rational inattention (2003)Does Culture Affect Economic Outcomes? (2006)Does the Stock Market Overreact? (1985)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)A Unified Theory of Underreaction, Momentum Trading, and Overreaction in Asset Markets (1999)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Prospect theory: An analysis of decision under risk (1988)The need to belong: Desire for interpersonal attachments as a fundamental human motivation. (1995)Individual differences in reasoning: Implications for the rationality debate? (2000)Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Experimental evidence of massive-scale emotional contagion through social networks (2014)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Understanding Attitudes and Predicting Social Behavior (1980)Maps of Bounded Rationality: Psychology for Behavioral Economics (2003)Gender Differences in Preferences (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Are Investors Reluctant to Realize Their Losses? (1998)A perspective on judgment and choice: Mapping bounded rationality. (2003)Instructional manipulation checks: Detecting satisficing to increase statistical power (2009)The Framing of Decisions and the Psychology of Choice (1981)Advances in prospect theory: Cumulative representation of uncertainty (1992)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)
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References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 2001Bad is Stronger than Good7,670 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1990Noise Trader Risk in Financial Markets6,259 cited
  • 1997Golden Eggs and Hyperbolic Discounting6,117 cited
  • 2001Risk as feelings.5,949 cited
  • 1998Investor Psychology and Security Market Under‐ and Overreactions5,711 cited
  • 1985Mental Accounting and Consumer Choice4,875 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2001Investor Psychology and Asset Pricing2,429 cited
  • 1990

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Gambling with the House Money and Trying to Break Even: The Effects of Prior Outcomes on Risky Choice
2,378 cited

Cited by

  • 2015Individualism, Uncertainty Avoidance, and Earnings Momentum in International Markets72 cited
  • 2017The impact of media coverage on investor trading behavior and stock returns59 cited
  • 2016Internal lobbying at the IASB53 cited
  • 2013The information content of stock markets around the world: A cultural explanation44 cited
  • 2021A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting42 cited
  • 2017Behavioral finance: A panel discussion41 cited
  • 2016Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings36 cited
  • 2014Accounting Accruals and Stock Returns: Evidence from European Equity Markets33 cited
  • 2020The Smart Beta Mirage31 cited
  • 2011Managers’ Incorporation of the Value of Real Options into Their Long‐Term Investment Decisions: An Experimental Investigation*31 cited
  • 2010Limited Attention28 cited
  • 2016The Ecological Rationality of Historical Costs and Conservatism27 cited
  • 2021Investor Sentiment and Stock Price Crash Risk: Evidence from China24 cited
  • 2017How psychological bias shapes accounting and financial regulation11 cited
  • 2010Psychological Influences on Financial Regulation and Policy6 cited