Advances in Accounting Behavioral Research, Volume 11 by Vicky Arnold PDF

By Vicky Arnold

ISBN-10: 1846639603

ISBN-13: 9781846639609

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Saliency, in turn, influences judgment. Hirshleifer and Teoh (2003) note that if saliency of a disclosure is not high, some financial statement users may fail to process it. Other causes have been suggested by previous research for the faulty acquisition and/or processing of financial information. Users limit the time and effort they put into acquiring and analyzing accounting data 38 ASOKAN ANANDARAJAN ET AL. (Bloomfield, 2002; Barberis & Thaler, 2003) or are fixated on reported earning numbers (Ijiri, Jaedicke, & Knight, 1966; Tinic, 1990).

2003). Tax from any angle: Reflections on multi-disciplinary taxation research. National Tax Journal, 56, 145–151. Sprinkle, G. B. (2000). The effect of incentive contracts on learning and performance. The Accounting Review, 75, 299–326. Tubbs, R. M. (1992). The effect of experience on the auditors’ organization and amount of knowledge. The Accounting Review, 67, 783–801. , & Kahneman, D. (1974). Judgment under uncertainty: Heuristics and biases. Science, 185, 1124–1130. , & Zimmerman, J. (1986).

Bell, Landsman, Miller, and Yeh (2002) investigated a sample of 85 profitable companies from the software industry in the 3-year period of 1996–1998. They failed to find their expected negative relation between annual stock-option expense disclosed in the footnotes and stock prices. Aboody, Barth, and Kasznik (2004) used the same 3-year sample period with 2,274 firm years and documented a negative correlation between disclosed annual option expense and stock prices. They concluded that pro forma disclosure does convey information to investors.

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Advances in Accounting Behavioral Research, Volume 11 by Vicky Arnold

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