Role of Accounting Information Quality in Recency Bias in Investors’ Behavior

Objective: This study examined the presence of the phenomenon of recency and the role of accounting information quality in the recency manifestation, concentrating on capital market mechanism with the use of accounting information. Method: In this study, earning per share, return on assets, return o...

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Autores principales:	Sedighe Kamranrad, Roya Darabi (Ph.D), Ghodratollah Emamverdi (Ph.D), Mahboobeh Jafari (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	behavioral finance recency bias accounting information quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8be2040b6f744b9bb5b9fdc42f64ecad
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spelling	oai:doaj.org-article:8be2040b6f744b9bb5b9fdc42f64ecad2021-11-04T19:55:14ZRole of Accounting Information Quality in Recency Bias in Investors’ Behavior2008-89142476-292X10.22103/jak.2019.13406.2896https://doaj.org/article/8be2040b6f744b9bb5b9fdc42f64ecad2020-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_2455_b19b20a558325b0da40fd34df89c3fc8.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study examined the presence of the phenomenon of recency and the role of accounting information quality in the recency manifestation, concentrating on capital market mechanism with the use of accounting information. Method: In this study, earning per share, return on assets, return on equity and book value per share were used as indicators for accounting information. The method of data analysis was inferential. To test the research hypotheses, panel data multiple regression model and data of 148 companies in the Tehran Stock Exchange during 2008-2017 were used. Results: The findings showed that accounting information quality mitigates the recency phenomenon in investors behavior in the Iranian capital Market. Conclusion: By improving the quality of accounting information reported by companies, behavioral bias in investing decision making cab be reduced.Sedighe KamranradRoya Darabi (Ph.D)Ghodratollah Emamverdi (Ph.D)Mahboobeh Jafari (Ph.D)Shahid Bahonar University of Kermanarticlebehavioral financerecency biasaccounting information qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 4, Pp 29-62 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	behavioral finance recency bias accounting information quality Accounting. Bookkeeping HF5601-5689
spellingShingle	behavioral finance recency bias accounting information quality Accounting. Bookkeeping HF5601-5689 Sedighe Kamranrad Roya Darabi (Ph.D) Ghodratollah Emamverdi (Ph.D) Mahboobeh Jafari (Ph.D) Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
description	Objective: This study examined the presence of the phenomenon of recency and the role of accounting information quality in the recency manifestation, concentrating on capital market mechanism with the use of accounting information. Method: In this study, earning per share, return on assets, return on equity and book value per share were used as indicators for accounting information. The method of data analysis was inferential. To test the research hypotheses, panel data multiple regression model and data of 148 companies in the Tehran Stock Exchange during 2008-2017 were used. Results: The findings showed that accounting information quality mitigates the recency phenomenon in investors behavior in the Iranian capital Market. Conclusion: By improving the quality of accounting information reported by companies, behavioral bias in investing decision making cab be reduced.
format	article
author	Sedighe Kamranrad Roya Darabi (Ph.D) Ghodratollah Emamverdi (Ph.D) Mahboobeh Jafari (Ph.D)
author_facet	Sedighe Kamranrad Roya Darabi (Ph.D) Ghodratollah Emamverdi (Ph.D) Mahboobeh Jafari (Ph.D)
author_sort	Sedighe Kamranrad
title	Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
title_short	Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
title_full	Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
title_fullStr	Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
title_full_unstemmed	Role of Accounting Information Quality in Recency Bias in Investors’ Behavior
title_sort	role of accounting information quality in recency bias in investors’ behavior
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/8be2040b6f744b9bb5b9fdc42f64ecad
work_keys_str_mv	AT sedighekamranrad roleofaccountinginformationqualityinrecencybiasininvestorsbehavior AT royadarabiphd roleofaccountinginformationqualityinrecencybiasininvestorsbehavior AT ghodratollahemamverdiphd roleofaccountinginformationqualityinrecencybiasininvestorsbehavior AT mahboobehjafariphd roleofaccountinginformationqualityinrecencybiasininvestorsbehavior
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Role of Accounting Information Quality in Recency Bias in Investors’ Behavior

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