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本文认为对会计师而言,理解投资者如何作出决策(实证理论)以及应如何作出决策(规范理论)是相当重要的。通过对投资者决策行为的研究,可能有助于提高财务信息准确地描述真实经济事项的能力;有助于理解财务会计信息的数量、类型和形式如何影响投资者的判断或预测;有助于理解决策者准确地对其认知的环境作出反应的能力;有助于理解投资者如何解决决策的复杂性,以及不同的决策风格对信息利用方式的影响。
This paper argues that for accountants, it is important to understand how investors make decisions (empirical theory) and how decisions should be made (normative theories). A study of investor decision-making behavior may help to improve the ability of financial information to accurately describe real economic issues; help to understand how the amount, type, and form of financial accounting information affect investors’ judgment or prediction; Understanding the ability of policymakers to accurately respond to their perceived environment helps understand how investors address the complexities of decision-making and the impact of different decision-making styles on how information is used.