行为金融学与行为会计的文献计量学分析

Q4 Business, Management and Accounting American Business Review Pub Date : 2021-11-01 DOI:10.37625/abr.24.2.198-230
B. Singh
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引用次数: 13

摘要

本文对行为金融学和行为会计领域的相关出版物进行了文献计量分析。分析表明,近年来行为金融学研究的新兴主题是投资者情绪、社交媒体、投资者注意力和金融素养。在行为会计领域,诸如过度自信、框架效应或信息处理的认知约束等偏见已经得到了更详细的探讨。除认知偏差外,该领域还包括行为税、组织生态学和组织绩效评估风格等研究。有趣的是,我们的分析表明,与行为金融学相比,行为会计的研究相对欠发达。这种文献计量分析已经通过使用“相似度可视化(VOS)查看器”软件的网络分析进行了扩展。利用这里产生的主题,讨论了未来研究工作范围的方向。
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A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting
This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as  overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting is comparatively underdeveloped than research in behavioral finance. This bibliometric analysis has been extended by network analysis using, “Visualization of similarities, (VOS) viewer” software. Using the themes generated here the direction for future scope of research work has been discussed.
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来源期刊
American Business Review
American Business Review Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
1.00
自引率
0.00%
发文量
13
审稿时长
8 weeks
期刊最新文献
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