A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly

Ronen E. Barak, Itzhak Aharon and Limor Hatzor

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Keywords: accruals anomaly; anchoring bias; cross-modality anchor; valuation; accounting conventions (search for similar items in EconPapers)
JEL-codes: G12 G41 M41 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc and nep-exp
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:esprep:306142

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