By Vicky Arnold
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Extra info for Advances in Accounting Behavioral Research, Volume 11
The objective of this chapter is to test whether sophisticated users’ perceptions and judgments are affected by the different reporting format that has been mandated by SFAS 123R. 1016/S1475-1488(08)11002-X 31 32 ASOKAN ANANDARAJAN ET AL. as the participants in this study. The study ﬁnds a (1) higher perceived risk, (2) lower expected accounting return, (3) more pessimistic overall perception, (4) more negative future stock price direction, and (5) lower stock price valuation by sophisticated users in the presence of recognition versus disclosure.
Overall Overall, qualitative research relies upon the researchers’ examination of naturalistic environments in order to understand the context in which accounting phenomena occur. This presents the researchers with ﬂexibility and enhanced external validity, but must be balanced against researcher biases and the inability to test causal relationships. When used in conjunction with archival and behavioral methods, qualitative methods can provide a richer picture of the setting’s context and environment.
Qu, S. Q. (2005). Eliciting experts’ context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting, 17, 71–88. Gramling, A. , Johnstone, K. , & Mayhew, B. W. (2001). Behavioral research in auditing: Past, present, and future research. Advances in Accounting Behavioral Research, 4, 47–75. Greene, W. H. (2003). Econometric analysis. Hillsdale, NJ: Pearson Education. , & Hinings, C. R. (2002). Theorizing change: The role of professional associations in the transformation of institutionalized ﬁelds.