文章基本信息

标题：DISCLOSURE DAN PSIKOLOGI INVESTOR
本地全文：下载
作者：Windu Mulyasari
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2016
卷号：9
期号：1
页码：73-85
DOI：10.35448/jrat.v9i1.4283
出版社：Faculty of Economics and Business
摘要：Questions about rational investor and efficiency of the securities market continues to increase, because the evidence indicates that when shares are mispriced on the market value efficiently. Those problems are very important to accountants, because of the possibility of the provision of information cannot meet the needs of investors in decision-making. Furthermore, when the securities market is not fully efficient, the increase in financial reporting will help reduce inefficiency, and is expected to improve the operation of the securities market. Securities market inefficiencies are explained because investor behavior can be studied in behavioral finance. The study provides a basis on why investors behave inefficiently, and does not reflect the information available. The study behavioral finance has not been done in the capital markets. Research in behavioral studies can be carried out with experimental studies. This needs to be taken into consideration to make a study seeking direct evidence of investor behavior. The purpose of this study is to describe how the information content of financial statements that are described by the theory of efficient markets experienced an anomaly, and that there is also asymmetry of information on financial statements so that the information contained in the information gap between investors. Asymmetry of information is expected to decrease with the full disclosure of the company however, was the response of different investors. Therefore, the phenomenon is explained by behavioral finance tested.
其他摘要：Abstract Questions about rational investor and efficiency of the securities market continues to increase, because the evidence indicates that when shares are mispriced on the market value efficiently. Those problems are very important to accountants, because of the possibility of the provision of information cannot meet the needs of investors in decision-making. Furthermore, when the securities market is not fully efficient, the increase in financial reporting will help reduce inefficiency, and is expected to improve the operation of the securities market. Securities market inefficiencies are explained because investor behavior can be studied in behavioral finance. The study provides a basis on why investors behave inefficiently, and does not reflect the information available. The study behavioral finance has not been done in the capital markets. Research in behavioral studies can be carried out with experimental studies. This needs to be taken into consideration to make a study seeking direct evidence of investor behavior. The purpose of this study is to describe how the information content of financial statements that are described by the theory of efficient markets experienced an anomaly, and that there is also asymmetry of information on financial statements so that the information contained in the information gap between investors. Asymmetry of information is expected to decrease with the full disclosure of the company however, was the response of different investors. Therefore, the phenomenon is explained by behavioral finance tested.
关键词：Pengungkapan; Perilaku Keuangan; Efisiensi Pasar