Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5042447 | Journal of Behavioral and Experimental Finance | 2017 | 9 Pages |
Abstract
The purpose of this paper is twofold. First, it identifies the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgements and decision-making in an accounting and finance context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgement and decision-making processes. This framework may be useful for future accounting and finance research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as 'black box'.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics, Econometrics and Finance (General)
Authors
Yike Ding, Andreas Hellmann, Lurion De Mello,