The Perceptual Effects of Financial Statements

內容大綱
The authors show that the evaluation of financial statements and the subsequent judgment of whether or not to invest in a company is fraught with emotions, heuristics and physiological responses. They describe three particular aspects of financial statements that have been proven to affect the reader's view of a firm, and show that the judgment of whether or not to invest in a firm is far from the cold-and-calculated process that it has always been imagined (and taught) to be.
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