List of Articles lens processing model

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  1 - The relationship between voluntary disclosure, decision making cognitive styles, and information Asymmetries: A Brunswick Leans Model Approach
  زهرا پورزمانی قدرت اله طالب نیا احمد یعقوب نژاد علی بیات
  Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the More

  Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswik 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 used more items on average to processinformation. Also, Behavioral decision-making style than other styles used lowest items toprocess information. Indeed The results show all styles of Experimental group have lessinformation asymmetry than the control group. This findings support the voluntary disclosureof information by companies to reduce the level of information asymmetry the market offers. Manuscript profile
• Open Access Article
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  2 - Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach
  قدرت اله طالب نیا زهرا پورزمانی علی بیات
  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 t More

  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. Manuscript profile