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Cognitive Aspects Of Annual Reports - Field Independence-Dependence - Comment

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  • LUSK, EJ

Abstract

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Suggested Citation

  • Lusk, Ej, 1973. "Cognitive Aspects Of Annual Reports - Field Independence-Dependence - Comment," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 215-224.
    • Handle: RePEc:bla:joares:v:11:y:1973:i::p:215-224
    DOI: http://hdl.handle.net/10.2307/2490042
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    Citations

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    Cited by:

    1. Disney Leite Ramos & Shouming Chen & Ahmed Rabeeu & Abdul Basit Abdul Rahim, 2022. "Does SDG Coverage Influence Firm Performance?," Sustainability, MDPI, vol. 14(9), pages 1-10, April.
    2. Thomas J. Housel & Waymond Rodgers, 1994. "A Multi‐Stage Model of Decision Bias: Implications for Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 165-186, August.
    3. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    4. Siming Yu & Muhammad Safdar Sial & Dang Khoa Tran & Alina Badulescu & Phung Anh Thu & Mariana Sehleanu, 2020. "Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030," Sustainability, MDPI, vol. 12(15), pages 1-16, August.
    5. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    6. Butler, Stephen A. & Ghosh, Dipankar, 2015. "Individual differences in managerial accounting judgments and decision making," The British Accounting Review, Elsevier, vol. 47(1), pages 33-45.
    7. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

    More about this item

    Keywords

    Annual report; Disclosure; Field dependence; Field independence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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