The Effect of Accounting Information Qualityon the Salience phenomenon

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KHALEGHI KASBI PARVANEH; AGHAEI MOHAMMADALI; REZAEI FARZIN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2020 | Volume:13 | Issue:45 Page(s): 77-89

Download Full-Text

Persian Verion

View:

394

Download:

Cites:

Information Journal Paper

Title

The Effect of Accounting Information Qualityon the Salience phenomenon

Author(s)

KHALEGHI KASBI PARVANEH | AGHAEI MOHAMMADALI | REZAEI FARZIN | Issue Writer Certificate

Keywords

Salience

Overreaction

inappropriate pricing

delayed price adjustment

Accounting Information Quality

Abstract

Investors simplify their decisions and judgements through applying rules of thumbs and processing only a part of available information. Salience indicates the events related to available information taking more weight in future judgements. After the formation of financial behavioral theory, the empirical studies have been directed towards the review of relationships between investors tendencies and stock price variations and in this regard, there has been no discussion on which factors affect the behavioral errors of investors and how they can be adjusted; thus, this paper aims to investigate the impact of increased Accounting Information Quality on the decreased Salience phenomenon. Therefore, a sample consisting of 600 corporates-years was studied during 2012-2016. the existence of Salience phenomenon led to the investors over-reaction followed by inappropriate stock pricing. Thus, when the information quality is high, the relationship between behavioral tensions and stock market price is weaker. Consequently, high quality information reporting can decrease the impact of salient information on investors decisions.

Cites

No record.

References

No record.

Cite

APA: Copy

KHALEGHI KASBI, PARVANEH, AGHAEI, MOHAMMADALI, & REZAEI, FARZIN. (2020). The Effect of Accounting Information Qualityon the Salience phenomenon. MANAGEMENT ACCOUNTING, 13(45 ), 77-89. SID. https://sid.ir/paper/950476/en

Vancouver: Copy

KHALEGHI KASBI PARVANEH, AGHAEI MOHAMMADALI, REZAEI FARZIN. The Effect of Accounting Information Qualityon the Salience phenomenon. MANAGEMENT ACCOUNTING[Internet]. 2020;13(45 ):77-89. Available from: https://sid.ir/paper/950476/en

IEEE: Copy

PARVANEH KHALEGHI KASBI, MOHAMMADALI AGHAEI, and FARZIN REZAEI, “The Effect of Accounting Information Qualityon the Salience phenomenon,” MANAGEMENT ACCOUNTING, vol. 13, no. 45 , pp. 77–89, 2020, [Online]. Available: https://sid.ir/paper/950476/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops