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决策有用性是当前被普遍认同的会计目标。本文结合我国近年关于投资人会计信息需求的研究成果,借鉴心理学对投资者认知能力的认识,研究了其在利用会计信息进行决策的过程中,不同投资心态对会计信息需求的影响,为相关性研究提供一个新视角。本文发现,当投资者处在一个令其产生冒险心态的市场中时,便会关注企业的盈利能力,而且认定历史会重演;而在一个令其产生保守心态的市场中时,便会关注企业的净资产,对未来的估计并不乐观。
The usefulness of the decision-making is the current generally accepted accounting objectives. Based on the research results of investor information demand in recent years in our country, this paper draws lessons from psychological cognition of investors’ cognitive ability, and studies the influence of different investment mentality on accounting information demand in the process of making use of accounting information. Relevance research provides a new perspective. The paper finds that when investors are in a market that puts them at an adventurous attitude, they focus on the profitability of an enterprise and assume that the history will repeat itself; and in a market that generates a conservative attitude, it will focus on the enterprise Of the net assets of the future estimates are not optimistic.