Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test
Mental accounting refers to the psychological segregation of individuals in resources and how individuals are tracked in the use of resources. In other words, a set of cognitive measures defined by individuals and families to organize, evaluate and track financial activities. The purpose of this stu...
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| Format: | Article |
| Language: | fas |
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Securities Exchange
2021-02-01
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| Series: | فصلنامه بورس اوراق بهادار |
| Subjects: | |
| Online Access: | https://journal.seo.ir/article_11208_516c8336ac092e3f605ba655aa068a65.pdf |
| _version_ | 1811244855733518336 |
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| author | mohsen archin lisar Mahdi Moradzadeh Fard bahram hemati |
| author_facet | mohsen archin lisar Mahdi Moradzadeh Fard bahram hemati |
| author_sort | mohsen archin lisar |
| collection | DOAJ |
| description | Mental accounting refers to the psychological segregation of individuals in resources and how individuals are tracked in the use of resources. In other words, a set of cognitive measures defined by individuals and families to organize, evaluate and track financial activities. The purpose of this study was to investigate the relationship to present financial information and decision-making styles with judjment of financial users. In order to achieve this goal, a sample of 200 accountants and financial managers who were active in financial markets were randomly selected. The method of data collection is descriptive-survey. Data were collected from both library and field methods. A questionnaire was used to collect information. The reliability of the data collection tool was evaluated using combined reliability and its validity was confirmed using factor analysis techniques. To test the research hypotheses, the structural modeling-equation method has been used. The results of hypothesis testing show that in different cases of profit and loss announcement, the styles affecting the judgment and decision-making of users are different. Based on these results, it can be said that the way information is presented influences users 'judgments based on users' decision-making styles. |
| first_indexed | 2024-04-12T14:32:04Z |
| format | Article |
| id | doaj.art-05ef789384164a7dad6edc7ab5f89036 |
| institution | Directory Open Access Journal |
| issn | 2228-5431 2820-9893 |
| language | fas |
| last_indexed | 2024-04-12T14:32:04Z |
| publishDate | 2021-02-01 |
| publisher | Securities Exchange |
| record_format | Article |
| series | فصلنامه بورس اوراق بهادار |
| spelling | doaj.art-05ef789384164a7dad6edc7ab5f890362022-12-22T03:29:13ZfasSecurities Exchangeفصلنامه بورس اوراق بهادار2228-54312820-98932021-02-01135224526810.22034/jse.2020.11496.164011208Presentation financial information and decision-making styles of users of financial information: Mental accounting theory testmohsen archin lisar0Mahdi Moradzadeh Fard1bahram hemati2Ph.D. Student in Accounting, Islamic Azad University, Karaj Branch, Karaj, IranAssociate Professor, Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, IranAssistant Professor of Accounting, Islamic Azad University, Karaj Branch, Karaj, IranMental accounting refers to the psychological segregation of individuals in resources and how individuals are tracked in the use of resources. In other words, a set of cognitive measures defined by individuals and families to organize, evaluate and track financial activities. The purpose of this study was to investigate the relationship to present financial information and decision-making styles with judjment of financial users. In order to achieve this goal, a sample of 200 accountants and financial managers who were active in financial markets were randomly selected. The method of data collection is descriptive-survey. Data were collected from both library and field methods. A questionnaire was used to collect information. The reliability of the data collection tool was evaluated using combined reliability and its validity was confirmed using factor analysis techniques. To test the research hypotheses, the structural modeling-equation method has been used. The results of hypothesis testing show that in different cases of profit and loss announcement, the styles affecting the judgment and decision-making of users are different. Based on these results, it can be said that the way information is presented influences users 'judgments based on users' decision-making styles.https://journal.seo.ir/article_11208_516c8336ac092e3f605ba655aa068a65.pdfdecision making stylesjudgment and decision-makingpresentation financial information |
| spellingShingle | mohsen archin lisar Mahdi Moradzadeh Fard bahram hemati Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test فصلنامه بورس اوراق بهادار decision making styles judgment and decision-making presentation financial information |
| title | Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test |
| title_full | Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test |
| title_fullStr | Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test |
| title_full_unstemmed | Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test |
| title_short | Presentation financial information and decision-making styles of users of financial information: Mental accounting theory test |
| title_sort | presentation financial information and decision making styles of users of financial information mental accounting theory test |
| topic | decision making styles judgment and decision-making presentation financial information |
| url | https://journal.seo.ir/article_11208_516c8336ac092e3f605ba655aa068a65.pdf |
| work_keys_str_mv | AT mohsenarchinlisar presentationfinancialinformationanddecisionmakingstylesofusersoffinancialinformationmentalaccountingtheorytest AT mahdimoradzadehfard presentationfinancialinformationanddecisionmakingstylesofusersoffinancialinformationmentalaccountingtheorytest AT bahramhemati presentationfinancialinformationanddecisionmakingstylesofusersoffinancialinformationmentalaccountingtheorytest |