Resumo:
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.
Fonte: Andreas Hellmann, The role of accounting in behavioral finance, Journal of Behavioral and Experimental Finance, Volume 9, March 2016, Pages 39-42, ISSN 2214-6350.
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