The role of accounting in behavioral finance

Andreas Hellmann*

*Corresponding author for this work

Research output: Contribution to journalArticle

10 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)39-42
Number of pages4
JournalJournal of Behavioral and Experimental Finance
Volume9
DOIs
Publication statusPublished - 1 Mar 2016

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