文章基本信息

标题：Anchoring Heuristic and the Estimation of Accounting and Financial Indicators
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作者：Marcos Roberto Luppe ; Marcos Roberto Luppe ; Luiz Paulo Lopes Fávero 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2012
卷号：1
期号：5
页码：120-130
DOI：10.5923/j.ijfa.20120105.06
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The literature is unclear about how the perceptions that are involved with accounting judgment occur. The fundamental purpose of this article is to identify the effects of anchoring in the estimation of a balance sheet indicator to represent companies’ net profit. From this perspective, the dynamics of the decision-making process prompt the use of true or false reference points, suggestively called anchors. This study examines how an arbitrary number presented to someone may influence their judgment, regarding a company’s net profit, and the results provide evidence of the existence of anchoring bias in the estimation of this indicator. It’s believed that studies of this nature are fundamental to provide a greater understanding of how heuristics may influence individual judgment and, consequently, how such biases may be avoided.
关键词：Accounting Judgment; Heuristic; Anchoring; Decision Making