The investigating Response of Investors to Aspect of Accruals, Investment

One of the efficient capital market assumptions is that rational investors react to new information, but experimental results indicate that the type of reaction to new information published is different and in some cases is not completely rational. In other words, people affected by psychological an...

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Bibliographic Details
Main Authors: Hanid Haghighat, Aliakbar Iranshahi
Format: Article
Language:fas
Published: University of Tehran 2010-11-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_21682_ff657e3d4da7a92d00d498f1023088ba.pdf