THE RELATIONSHIP BETWEEN VOLUNTARY DISCLOSURE, DECISION MAKING COGNITIVE STYLES, AND INFORMATION ASYMMETRIES: A BRUNSWICK LEANS MODEL APPROACH

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POORZAMANI Z.; TALEBNIA GH.; YAGHOOB NEZHAD A.; BAYAT ALI

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Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:6 | Issue:19 Page(s): 1-14

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Title

THE RELATIONSHIP BETWEEN VOLUNTARY DISCLOSURE, DECISION MAKING COGNITIVE STYLES, AND INFORMATION ASYMMETRIES: A BRUNSWICK LEANS MODEL APPROACH

Author(s)

POORZAMANI Z. | TALEBNIA GH. | YAGHOOB NEZHAD A. | BAYAT ALI | Issue Writer Certificate

Keywords

VOLUNTARY DISCLOSUREQ2

DECISION STYLESQ2

LENS PROCESSING MODELQ2

INFORMATION ASYMMETRYQ2

Abstract

VOLUNTARY DISCLOSURE reduces INFORMATION ASYMMETRY for firms have become increasingly Value Relevance. In this study to evaluate the different decision making styles a cognitive and behavioral model are used. The field of this research in terms of territory subject to the "theory of information overload" and Processing "Brunswik Leans Model" is placed in behavioral accounting. This research has a quasi-experimental method. Research period are in 2012. For purposes of this study, Experimental group (176 respondents) and control group (158 respondents), were classified in the four dominant styles: directive, analytical, conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitive complexity so as uncertainty about the tolerance level were classified. Evidence was presented that shows left-brain dominant style used more items on average to process information. Also, Behavioral decision-making style than other styles used lowest items to process information. Indeed The results show all styles of Experimental group have less INFORMATION ASYMMETRY than the control group. This findings support the VOLUNTARY DISCLOSURE of information by companies to reduce the level of INFORMATION ASYMMETRY the market offers.

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APA: Copy

POORZAMANI, Z., TALEBNIA, GH., YAGHOOB NEZHAD, A., & BAYAT, ALI. (2014). THE RELATIONSHIP BETWEEN VOLUNTARY DISCLOSURE, DECISION MAKING COGNITIVE STYLES, AND INFORMATION ASYMMETRIES: A BRUNSWICK LEANS MODEL APPROACH. MANAGEMENT ACCOUNTING, 6(19), 1-14. SID. https://sid.ir/paper/198783/en

Vancouver: Copy

POORZAMANI Z., TALEBNIA GH., YAGHOOB NEZHAD A., BAYAT ALI. THE RELATIONSHIP BETWEEN VOLUNTARY DISCLOSURE, DECISION MAKING COGNITIVE STYLES, AND INFORMATION ASYMMETRIES: A BRUNSWICK LEANS MODEL APPROACH. MANAGEMENT ACCOUNTING[Internet]. 2014;6(19):1-14. Available from: https://sid.ir/paper/198783/en

IEEE: Copy

Z. POORZAMANI, GH. TALEBNIA, A. YAGHOOB NEZHAD, and ALI BAYAT, “THE RELATIONSHIP BETWEEN VOLUNTARY DISCLOSURE, DECISION MAKING COGNITIVE STYLES, AND INFORMATION ASYMMETRIES: A BRUNSWICK LEANS MODEL APPROACH,” MANAGEMENT ACCOUNTING, vol. 6, no. 19, pp. 1–14, 2014, [Online]. Available: https://sid.ir/paper/198783/en

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