Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach
Subject Areas : Management Accounting
قدرت اله طالب نیا
1
(ندارد)
زهرا پورزمانی
2
(ندارد)
علی بیات
3
(ندارد)
Keywords: Voluntary Disclosure, decision styles, lens processing model, Value Relevance,
Abstract :
Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswick Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, experimental group (176 respondents) and control group(158 respondents) were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style to spend more time on average to processinformation. Also, Analytical decision-making style than other styles as well as spend moretime to process information. Indeed High complexity styles have Accuracy after Voluntarydisclosure presented. But we didn’t find any relationship between Voluntary disclosure andother styles decision-making accuracy. So, we can result Voluntary disclosure don’t haverespected to increasing value relevance.
فهرست منابع
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