Appraisal the Ground Drivers of Creative Accounting for the Neurofinance Effectiveness in the Logic of Financial Decision Makers

Subject Areas : Financial Knowledge of Securities Analysis

Mehdi Kallantary ¹ , Mohammadreza Abdoli ^{2 *} , Hasan Valiyan ³ , Maryam Shahri ⁴

1 - PhD student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 - Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahroud, Iran. (Corresponding Author).
3 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahroud, Iran
4 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahroud, Iran

Received: 2023-07-25 Accepted : 2023-09-27 Published : 2025-01-25

Keywords: Neurofinance, Financial Physics, DOPS Skill Evaluation,

Abstract :

The purpose of this research iappraiseal the ground drivers of creative accounting for the neurofinance effectiveness in the logic of financial ddecision-makers So, in the qualitative part, systematic screening, it was done to identify the financial drivers of the phenomenon of creative accounting in order to measure the effectiveness of neurofinance in financial decisions and then, based on the pre-test and post-test plan, the difference between the approaches of financial analysts was determined through variance analysis. In fact, with the aim of separating the participants in the form of two experimental and control groups, an effort was made to determine the difference in the approaches of financial analysts in decision-making. In other words, the experimental group was a group of participants who were affected by skill evaluation, and the control group consisted of people with demographic characteristics such as experience; Knowledge and education were influenced by the classical functions of behavioral finance. The results of the study showed that the experimental group, which is influenced by the skill evaluation of the financial drivers of the creative accounting phenomenon, has a higher coefficient than the control group in both decision-making scenarios of the analysts. It was also found that the experimental group, which was influenced by the DOPS skill evaluation based on the identified background drivers, has a higher favorability in the fair value fluctuation decision scenario than the conservative decision scenario. While the average of the control group is exactly the opposite of the experimental group.