文章基本信息

标题：A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting
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作者：Bharati Singh
期刊名称：American Business Review
印刷版ISSN：0743-2348
电子版ISSN：2689-8810
出版年度：2021
卷号：24
期号：2
页码：198-230
DOI：10.37625/abr.24.2.198-230
语种：English
出版社：Pompea College of Business
摘要：This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as  overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting is comparatively underdeveloped than research in behavioral finance. This bibliometric analysis has been extended by network analysis using, “Visualization of similarities, (VOS) viewer” software. Using the themes generated here the direction for future scope of research work has been discussed.