FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER11个体对财务报告的反应-行为研究检验.ppt

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER11个体对财务报告的反应-行为研究检验.ppt

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER11个体对财务报告的反应-行为研究检验

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 11 Reactions of individuals to financial reporting: An examination of behavioural research Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to how behavioural research differs from capital market research how different accounting-related variables can be manipulated in behavioural research how the results of behavioural research can be of relevance to corporations and the accounting profession for anticipating individual reactions to accounting disclosures Learning Objectives How the results of behavioural research can form the basis for developing ways to more efficiently use accounting-related data the limitations of behavioural research Introduction to behavioural research Behavioural research examines how individuals react to various accounting disclosures grounded in behavioural decision theory goal is to describe actual decision behaviour, evaluate its quality and develop and test hypotheses of the underlying psychological processes Brunswick Lens Model Used to explain behavioural research perspectives about the environment are generated (observed) through a ‘lens’ of imperfect cues to determine the weighting (importance) of the various cues (independent variables) to the criterion event of success (dependent variable) statistical modelling is applied Brunswick Lens Model— continued right-hand side models how the individual uses cues to make an ultimate decision about the issue under investigation left-hand side models the relationship between the actual phenomenon or event and the particular cues provided Applicability of the Lens Model Structure can be applied to almost any decision-making scheme eg. lending decision explicitly considers inputs (use of cues), the decision process and outputs (ultimate decisions) Types of issues to be considered At input level: scaling characteristics of individ