Analisis pengungkapan informasi akuntansi terhadap bias investor dalam menafsirkan akrual

Aulia, Norliyani (2020) Analisis pengungkapan informasi akuntansi terhadap bias investor dalam menafsirkan akrual. Jurnal Al Qardh, 5 (1). pp. 59-80. ISSN 2599-0187

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Abstract

In an investment activity can sometimes cause errors in the process of perceiving information related to investment. This is caused by bias so that it can cause market anomalies. Perception bias is a person’s a psychological condition that tends to be not objective in perceiving something. Someone who is a state of bias believe in its ability to accurately evaluate events, including making judgements about the situation in terms of
investment. In addressing the bias, accounting information disclosure needs to be done. This research uses descriptive research and documentation data collection techniques. In the delivery of accounting information must be high quality standards of accounting and finance and non-financial disclosures.

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