Wahyuni, Sri and Hartono, Jogiyanto Efek Remainder dan Anchoring-adjustment Dalam Pengumuman Lab. Simposium Nasional Akuntansi XIV.
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Abstract
The purpose of this study was to provide empirical support regarding the remainder effects and anchoring-adjustment in earnings announcements. This study is important to explains the cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. During this study of the behavioral accounting often focus on the consideration in the framework of investment decision-making mechanism based on a systematic and accurate. Much prior research has described strategic disclosure of prior-period benchmark in earnings announcement that focus on the transitory gain or loss, which, in turn, influences investor’ judgments (Schrand dan Walther 2000; Krische 2005). Using Hogarth and Einhorn’s (1992) belief-adjustment theory and strategic reference-point theory from psychology, this paper extend such research by investigating how investors behave differently to anchoring and remainder effect. In addition, this study also investigates whether investors revisi their evaluation when they allowed to re-examine the prior-period announcement. The experimental results suggest that remainder effects and anchoring of information can influences investor’judgments in evaluating of company performance.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Anchoring-adjustment, remainder effect, cognitive mechanism, belief�adjustment theory, strategic reference-point theo |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 12 Dec 2022 07:09 |
| Last Modified: | 12 Dec 2022 07:09 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/3018 |
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