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The role of accounting in behavioral finance

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  • Hellmann, Andreas

Abstract

This short letter argues that insights from behavioral accounting are highly relevant for studies examining human aspects in finance. This is important because research focusing on the users of financial information and their characteristics often assumes that financial information in itself is neutral, unbiased and value-free. However, the information used by investors and capital markets participants for making economic decisions is prepared by accountants, who use their professional judgments by interpreting and applying accounting standards.

Suggested Citation

  • Hellmann, Andreas, 2016. "The role of accounting in behavioral finance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 9(C), pages 39-42.
    • Handle: RePEc:eee:beexfi:v:9:y:2016:i:c:p:39-42
    DOI: 10.1016/j.jbef.2015.11.004
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    Citations

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    Cited by:

    1. Chen, Xiaomeng Charlene & Hellmann, Andreas & Sood, Suresh, 2022. "A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts," Journal of Behavioral and Experimental Finance, Elsevier, vol. 36(C).
    2. Dela Cruz, Aeson Luiz & Patel, Chris & Ying, Sammy & Pan, Peipei, 2020. "The relevance of professional skepticism to finance professionals’ Socially Responsible Investing decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    3. Hellmann, Andreas & Patel, Chris, 2021. "Translation of International Financial Reporting Standards and implications for judgments and decision-making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    4. Ang, Lawrence & Hellmann, Andreas & Kanbaty, Majid & Sood, Suresh, 2020. "Emotional and attentional influences of photographs on impression management and financial decision making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    5. Kartashova Olga Ivanovna & Molchanova Olga Vladimirovna & Axana Turgaeva, 2018. "Insurance Risks Management Methodology," JRFM, MDPI, vol. 11(4), pages 1-15, October.
    6. Kumar, Satish & Rao, Sandeep & Goyal, Kirti & Goyal, Nisha, 2022. "Journal of Behavioral and Experimental Finance: A bibliometric overview," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    7. Rosdini, Dini & Sari, Prima Yusi & Amrania, Gia Kardina Prima & Yulianingsih, Pera, 2020. "Decision making biased: How visual illusion, mood, and information presentation plays a role," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    8. Hellmann, Andreas & Patel, Chris & Tsunogaya, Noriyuki, 2021. "Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    9. Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
    10. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    11. Martín Egozcue & Luis Fuentes García, 2024. "Optimizing hedonic editing for multiple outcomes: an algorithm," Computational Management Science, Springer, vol. 21(2), pages 1-25, December.
    12. Hellmann, Andreas & Ang, Lawrence & Sood, Suresh, 2020. "Towards a conceptual framework for analysing impression management during face-to-face communication," Journal of Behavioral and Experimental Finance, Elsevier, vol. 25(C).

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