Using Psychology Theories in Archival Financial Accounting Research

By L. Koonce, Molly Mercer. 2005

127 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/7da2ee9d0982382bb636e2fcb180cfc859f23ec5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jennifer Wu Tucker
2. Senyo Tse
3. D. Merkl-Davies
4. Niamh M. Brennan
5. Afzalur Rashid

In Economics and Econometrics

1. Senyo Tse
2. D. Merkl-Davies
3. Niamh M. Brennan
4. Jennifer Wu Tucker

In General Decision Sciences

1. D. Merkl-Davies
2. Niamh M. Brennan

Citations in the corpus

• Accounting in and for the Subprime Crisis (2008, unknown): “As it is outside of my expertise, I do not discuss psychological issues and related research opportunities, although I note that Koonce and Mercer (2005) argue that psychological theories can also motivate empirical-archival research.”
• Analysts’ Forecasts: What Do We Know after Decades of Work? (2011, unknown): “24 literature to understand what it is they do, they would likely come away with the impression that analysts’ primary goal is to issue accurate earnings per share forecasts. In contrast, consideration of all the roles performed by an analyst suggests that earnings per share forecasts are either tan”
• Within-industry timing of earnings warnings: do managers herd? (2010, background): “The covariation theory in psychology predicts that evaluators attribute an agent’s behavior to external factors to a larger extent when other agents exhibit similar behavior than when his action is unique (Koonce and Mercer 2005).”
• Are Investors Influenced By How Earnings Press Releases Are Written? (2008, unknown): “Prospect theory has been widely applied in experimental research but has received limited attention in capital markets research (Koonce & Mercer, 2005) and in communications research.”
• A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011, background): “As discussed in Section 5, this can be used in future research to make predictions and interpret results (Koonce and Mercer, 2005).”