search query: @indexterm Prediction theory / total: 137
reference: 72 / 137
Author: | Moser, D. V. |
Title: | The effects of output interference, availability, and accounting information on investors' predictive judgments. |
Journal: | Accounting Review
1989 : JUL, VOL. 64:3, p. 433-448 |
Index terms: | INVESTMENT PREDICTION THEORY FINANCIAL ACCOUNTING DECISION MAKING |
Language: | eng |
Abstract: | The paper provides evidence 1) that investors' predictive earnings judgements can be systematically influenced via the effects of "output interference" and "availability" and 2) that the use of financial accounting information is of limited benefit. Fifty eight investors participated in the experiment that demonstrated that the order of the arguments to be considered influenced the judgement. |
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