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An Examination of the Conservative Information Processing Bias in an Accounting Framework
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An Examination of the Conservative Information Processing Bias in an Accounting Framework (1982)An Examination of the Conservative Inform…Conservatism in human information processing (1982)Conservatism in human informa…Behavioral Decision Theory: Processes of Judgement and Choice (1981)Behavioral Decision Theory: P…Anchoring and Adjustment in Probabilistic Inference in Auditing (1981)Anchoring and Adjustment in P…Accounting and human information processing : theory and applications (1981)Accounting and human informat…Behavioral Decision Theory (1977)Behavioral Decision TheoryExperiments in the Heuristics of Human Information Processing (1976)Experiments in the Heuristics…A Synthesis: Accounting and Behavioral Science (1976)A Synthesis: Accounting and B…Intuitive inference about normally distributed populations. (1968)Intuitive inference about nor…Conservatism in a simple probability inference task. (1966)Conservatism in a simple prob…On the Importance of Context in Sequential Search (2020)On the Importance of Context …On the Importance of Context in Sequential Decision-Making (2019)On the Importance of Context …Choice with Limited Capacity (2019)Choice with Limited CapacityPaying is believing: The effect of costly information on Bayesian updating (2018)Paying is believing: The effe…Errors in Probabilistic Reasoning and Judgment Biases (2018)Errors in Probabilistic Reaso…What if you are not Bayesian? The consequences for decisions involving risk (2017)What if you are not Bayesian?…Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment (2007)Do principles‐based accountin…The Impact of Insurance Prices on Decision-Making Biases: An Experimental Analysis (2006)The Impact of Insurance Price…Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research (2006)Mapping Management Accounting…The Impact of Insurance Prices on Decision Making Biases: An Experimental Analysis (2003)The Impact of Insurance Price…Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research (2002)Mapping Management Accounting…Cost Knowledge and Cost-Based Judgment Performance (2001)Cost Knowledge and Cost-Based…The effects of biases in probability judgments on market prices (1994)The effects of biases in prob…Empirical comparison of subjective probability elicitation methods* (1988)Empirical comparison of subje…Effects of extrinsic incentives on the quality of frequency assessments (1988)Effects of extrinsic incentiv…Comparison of Accounting Systems and Heuristics in Selecting Economic Optima (1983)Comparison of Accounting Syst…Judgment under Uncertainty: Heuristics and Biases (1975)Discipline and Punish: The Birth of the Prison. (1978)Discipline and Punish: The Birth of the Prison. (1996)Exploring the potential of customer accounting: a synthesis of the accounting and marketing literatures (2008)A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective (2013)Expertise in Problem Solving. (1981)Cost & effect: using integrated cost systems to drive profitability and performance (1998)Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method* (2005)Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures (2007)A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation (2012)Journal of Management Accounting Research (2012)Human Problem Solving (1972)Subjective probability: A judgment of representativeness (1972)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1994)Comparing Is Believing: A Selective Accessibility Model of Judgmental Anchoring (1999)The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)On the psychology of prediction. (1973)Human Inference: Strategies and Shortcomings of Social Judgment. (1983)Prospect theory: An analysis of decision under risk (1988)A review and reformulation of social information-processing mechanisms in children's social adjustment. (1994)Individual differences in reasoning: Implications for the rationality debate? (2000)Availability: A heuristic for judging frequency and probability (1973)Expert Judgment in Audit Program Planning (1976)The Impact of Group Processing on Selected Audit Disclosure Decisions (1981)An Assessment of Laboratory Experiments in Accounting (1982)Judgment under Uncertainty: Heuristics and Biases (1974)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Discipline and Punish: The Birth of the Prison (1978)Strategy, performance-measurement systems, and performance: A study of Chinese firms (2009)Established Management Accounting Knowledge (2015)Management control systems in high-tech start-ups: An empirical investigation (2017)A Bayesian analysis of attribution processes. (1975)Norm theory: Comparing reality to its alternatives. (1986)The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)Research Methods in Accounting (2003)Doing qualitative field research in management accounting: Positioning data to contribute to theory (2006)Toward a positive theory of consumer choice (1980)The Framing of Decisions and the Psychology of Choice (1981)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)A model of investor sentiment /The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process (1977)A model of investor sentiment1We are grateful to the NSF for financial support, and to Oliver Blanchard, Alon Brav, John Campbell (a referee), John Cochrane, Edward Glaeser, J.B. Heaton, Danny Kahneman, David Laibson, Owen Lamont, Drazen Prelec, Jay Ritter (a referee), Ken Singleton, Dick Thaler, an anonymous referee, and the editor, Bill Schwert, for comments.1 (1998)
this work references cited by second hop

References

  • 1977Behavioral Decision Theory1,731 cited
  • 1981Behavioral Decision Theory: Processes of Judgement and Choice1,689 cited
  • 1982Conservatism in human information processing1,004 cited
  • 1966Conservatism in a simple probability inference task.856 cited
  • 1981Accounting and human information processing : theory and applications372 cited
  • 1981Anchoring and Adjustment in Probabilistic Inference in Auditing261 cited
  • 1976Experiments in the Heuristics of Human Information Processing88 cited
  • 1968Intuitive inference about normally distributed populations.62 cited
  • 1976A Synthesis: Accounting and Behavioral Science53 cited

Cited by

  • 2002Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research101 cited
  • 2006Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research95 cited
  • 2001Cost Knowledge and Cost-Based Judgment Performance78 cited
  • 1988Effects of extrinsic incentives on the quality of frequency assessments52 cited
  • 1994The effects of biases in probability judgments on market prices50 cited
  • 2007Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment

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34 cited
  • 1983Comparison of Accounting Systems and Heuristics in Selecting Economic Optima27 cited
  • 2003The Impact of Insurance Prices on Decision Making Biases: An Experimental Analysis26 cited
  • 1988Empirical comparison of subjective probability elicitation methods*14 cited
  • 2018Paying is believing: The effect of costly information on Bayesian updating13 cited
  • 2018Errors in Probabilistic Reasoning and Judgment Biases9 cited
  • 2006The Impact of Insurance Prices on Decision-Making Biases: An Experimental Analysis8 cited
  • 2020On the Importance of Context in Sequential Search5 cited
  • 2017What if you are not Bayesian? The consequences for decisions involving risk4 cited
  • 2019On the Importance of Context in Sequential Decision-Making1 cited
  • 2019Choice with Limited Capacity1 cited