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An Examination Of The Conservative Information-Processing Bias In An Accounting Framework

Author

Listed:
  • EGER, C
  • DICKHAUT, J

Abstract

No abstract is available for this item.

Suggested Citation

  • Eger, C & Dickhaut, J, 1982. "An Examination Of The Conservative Information-Processing Bias In An Accounting Framework," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 711-723.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:711-723
    DOI: http://hdl.handle.net/10.2307/2490894
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    Citations

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    Cited by:

    1. Jim Psaros, 2007. "Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 527-550, September.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Robalo, Pedro & Sayag, Rei, 2018. "Paying is believing: The effect of costly information on Bayesian updating," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 114-125.
    4. Yu‐Chin Hsiao & Simon Kemp & Maroš Servátka, 2020. "On the Importance of Context in Sequential Search," Southern Economic Journal, John Wiley & Sons, vol. 86(4), pages 1510-1530, April.
    5. Daniel J. Benjamin, 2018. "Errors in Probabilistic Reasoning and Judgment Biases," GRU Working Paper Series GRU_2018_023, City University of Hong Kong, Department of Economics and Finance, Global Research Unit.
    6. Hsiao, Yu Chin & Kemp, Simon & Servátka, Maroš, 2019. "On the Importance of Context in Sequential Decision-Making," MPRA Paper 94027, University Library of Munich, Germany.
    7. Goodwin, Paul & Önkal, Dilek & Stekler, Herman O., 2018. "What if you are not Bayesian? The consequences for decisions involving risk," European Journal of Operational Research, Elsevier, vol. 266(1), pages 238-246.
    8. William F. Wright, 1988. "Empirical comparison of subjective probability elicitation methods," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 47-57, September.
    9. William F. Wright, 1988. "Comparaison empirique des méthodes d'inférence de probabilités subjectives," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 58-69, September.
    10. Joyce Berg & Don Coursey & John Dickhaut, 1990. "Experimental methods in accounting: A discussion of recurring issues," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 825-849, March.
    11. Pedro Robalo & Rei S. Sayag, 2012. "Information at a Cost: A Lab Experiment," Tinbergen Institute Discussion Papers 12-143/VII, Tinbergen Institute.

    More about this item

    Keywords

    Conservative information processing bias; Human Information Processing; Decision making; Rational behavior;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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