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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.
SCIMA record nr: 72074
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