IDEAS home Printed from https://ideas.repec.org/p/vua/wpaper/1994-12.html
   My bibliography  Save this paper

Accounting changes and investment analysts' fixation on accounting numbers

Author

Listed:
  • Vergoossen, R.G.A.

    (Vrije Universiteit Amsterdam, Faculteit der Economische Wetenschappen en Econometrie (Free University Amsterdam, Faculty of Economics Sciences, Business Administration and Economitrics)

Abstract

No abstract is available for this item.

Suggested Citation

  • Vergoossen, R.G.A., 1994. "Accounting changes and investment analysts' fixation on accounting numbers," Serie Research Memoranda 0012, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    • Handle: RePEc:vua:wpaper:1994-12
    as

    Download full text from publisher

    File URL: http://degree.ubvu.vu.nl/repec/vua/wpaper/pdf/19940012.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Chang, Dl & Birnberg, Jg, 1977. "Functional Fixity In Accounting Research - Perspective And New Data," Journal of Accounting Research, Wiley Blackwell, vol. 15(2), pages 300-312.
    2. Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
    3. Bloom, Robert & Elgers, Pieter T. & Murray, Dennis, 1984. "Functional fixation in product pricing: A comparison of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 1-11, January.
    4. Ashton, Rh, 1976. "Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 1-17.
    5. Barnes, Paul & Webb, John, 1986. "Management information changes and functional fixation: Some experimental evidence from the public sector," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 1-18, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Arunachalam, Vairam & Beck, Grant, 2002. "Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 1-25.
    2. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    3. Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
    4. Bernhard Hirsch, 2007. "Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 161-185, August.
    5. Andrew J. Rosman, 2011. "Auditors' going‐concern judgments: rigid, adaptive, or both?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(1), pages 30-45, February.
    6. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    7. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    8. Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
    9. 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.
    10. Daniel, Kent & Hirshleifer, David & Teoh, Siew Hong, 2002. "Investor psychology in capital markets: evidence and policy implications," Journal of Monetary Economics, Elsevier, vol. 49(1), pages 139-209, January.
    11. 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.
    12. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    13. David Hirshleifer, 2001. "Investor Psychology and Asset Pricing," Journal of Finance, American Finance Association, vol. 56(4), pages 1533-1597, August.
    14. Howard Mellett, 1997. "The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 157-168.
    15. Marques, Maria da Conceição da Costa, 2010. "The role of cost accounting in the university performance measurement in Portugal," MPRA Paper 29749, University Library of Munich, Germany, revised 26 Feb 2011.
    16. Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
    17. Julia Baldauf & Rudolf Steckel, 2012. "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(2), pages 7-42, August.
    18. 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.
    19. David Hirshleifer & Tyler Shumway, 2003. "Good Day Sunshine: Stock Returns and the Weather," Journal of Finance, American Finance Association, vol. 58(3), pages 1009-1032, June.
    20. Enis, Charles R., 1995. "Expert-novive judgments and new cue sets: Process versus outcome," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 641-662, December.

    More about this item

    Keywords

    Accountancy;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vua:wpaper:1994-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: R. Dam (email available below). General contact details of provider: https://edirc.repec.org/data/fewvunl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.