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SSRN Research Paper Series
The Social Science Research Network’s Research Paper Series includes working papers produced by Stanford GSB the Rock Center.
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Usage of the Lens and Subjective Probability Paradigms for Financial Research Purposes
Two basic paradigms have been used by accounting researchers to model and evaluate financial judgments relative to environmental conditions; the Brunswik Lens and subjective probability (SP) paradigms. Here the Lens and SP paradigms are compared…
An Empirical Study of Subjective Probability Revision in a Financial Context
Bayesian consistency and accuracy of subjective probability assessments for a financial parameter are the major research hypotheses addressed here. Individuals familiar with the information and task environment provided probability assessments…
Analysis And Comparison Of The Lens And Subjective Probability Information Processing Paradigms
When comparisons are to be made with environmental conditions, two basic paradigms have been used by accounting researchers to model and evaluate financial judgments; the Brunswick Lens and subjective probability (SP) paradigms. Here the Lens and…
Anticipated Information Releases Reflected in Call Option Prices
This study captures the ex ante information content of a financial reporting event (the annual earnings announcement) by examining the behavior of call option prices on dates leading up to and passing through the disclosure date. This approach…
The Cost-Effectiveness of Health Care Regionalization
Abstract not available.
Analysis and Comparison of the Lens and Bayesian Information Processing Paradigms
Two basic paradigms have been used by accounting researchers to model and evaluate financial judgments; the Brunswick Lens and Bayesian paradigms. In this paper we analyze and compare the Lens Bayesian paradigms in terms of the typical questions…
Common Stock Price Adjustments to Rating Changes: A Methodological Emphasis
Three methodological perspectives are used to investigate the common stock price response to the bond reclassifications of 180 New York Stock Exchange firms for the period 1960-1975. They comprise a (traditional) residuals approach, a…
The Evaluation of Internal Controls Over Payroll
Auditors’ evaluations of internal control over payroll systems based on profiles of system characteristics were studied using a quasi-experimental research design. Specific topics considered here included inter-auditor agreement (consensus),…
An Empirical Study of the Professional Socialization of Accounting Students
The purpose of this paper is to investigate accounting student attitudes at one stage of the process of educating and orienting individuals to enter the profession of public accounting, i.e., the “professional socialization’ ” of accounting…
Dimensions of Professional Socialization for Accounting Students
Abstract not available.
Financial Information Processing Models: An Empirical Study
Given the objective of describing quantitatively how people use financial data to generate financial judgments, second year graduate business school students were provided with data for each of sixty companies in an experimental setting and an…
An Empirical Study of Financial Judgment Models: An Individual and Group Analysis
Abstract not available.
An Experimental Study of the Judgment Element in Disclosure Decisions
Abstract not available.
Analysis of Implied Risk-Taking Behavior Under a Goal-Based Incentive Scheme
The purpose of this paper is an analysis of how an incentive scheme and the subordinates risk preference interact to determine the implied risk preference criterion which are essentially used in arriving at a decision under uncertainty in a…
Behavioral Accounting Research: Pathologies, Paradigms and Prescriptions
Abstract not available.
A State-of-the Art Analysis of Behavioral Accounting Research
Abstract not available.
The Concept of the Amount of Information in Information Evaluation
Abstract not available.
The Information Content of Published Quarterly Earnings and Quarterly Dividend Announcements: Further Empirical Evidence
Abstract not available.
The Stationary Distribution of Returns and Portfolio Separation in Capital Markets: A Fundamental Contradiction
Abstract not available.