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- W2358198712 abstract "By selecting price-stablesamples from the stock market,this paper effectively controls the effects of non-accounting information on the stock valuation,which improves the empirical methods of measurement perspective.The results indicate that in the long-time window after the release of annual financial reports the historic accounting information may determine the relativeness between the prices of each stock and decide the initial anchoring value during this period.During the period of 2003-2007,the net assets and the total value of assets had stable effects on the stock price,which has been continuously increasing,implying that investors of China tend to be more rational when making decisions.From the changing effects of different accounting information on the stock price,it can be predicted that the new Enterprise Accounting Standards 2006 will remarkably enhance the usefulness of accounting information decision." @default.
- W2358198712 created "2016-06-24" @default.
- W2358198712 creator A5048340011 @default.
- W2358198712 date "2010-01-01" @default.
- W2358198712 modified "2023-09-23" @default.
- W2358198712 title "A Study of the Anchoring and Adjustment Effects of Accounting Information on Investment Decision-Making" @default.
- W2358198712 hasPublicationYear "2010" @default.
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