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Keywords = Accounting Information
Number of Articles: 3
Investigation of the Halo Effect Phenomenon in the Iranian Capital Market with Emphasis on the Role of Accounting Information
Volume 17, Issue 65 , April 2020, , Pages 85-108
Abstract
Prospect theory and reference point are some of the discussed issues in the behavioral finance paradigm that describe the situation of individuals in decision making. Experimental evidence indicates that investors select points as their reference points for their profit and loss decisions making. If ... Read MoreValue Relevance of Conservative and Non-conservative Accounting Information
Volume 8, Issue 30 , July 2010, , Pages 79-98
Abstract
The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study is ... Read MoreValue Relevance of Accounting Information: Measurement and Behavioral Aspects
Volume 7, Issue 25 , April 2009, , Pages 1-52