Accepted by Michel Magnan. An earlier version of this paper was presented at the 2008 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. An earlier version of these ideas was presented at the Workshop in Psychology and Capital Markets at the Paul Merage School of Business, University of California, Irvine. We thank Lucille Faurel, Charles Shi, CAR conference participants, and Michel Magnan (editor) for very helpful comments, and especially Mort Pincus for insightful reactions to our early ideas.
The Psychological Attraction Approach to Accounting and Disclosure Policy*
Version of Record online: 10 FEB 2010
2009 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 26, Issue 4, pages 1067–1090, Winter 2009
How to Cite
Hirshleifer, D. and Teoh, S. H. (2009), The Psychological Attraction Approach to Accounting and Disclosure Policy. Contemporary Accounting Research, 26: 1067–1090. doi: 10.1506/car.26.4.3
- Issue online: 10 FEB 2010
- Version of Record online: 10 FEB 2010
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