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会计信息效用是衡量信息价值的有效尺度,对于投资者而言,分为过程效用和目标效用。本文分析投资者会计信息效用的实现过程,从投资者个体因素和相关环境因素出发,运用认知心理学、系统论以及行为金融学理论分析会计信息效用影响因素。最后将定量分析和定性分析相结合,分析投资者会计信息效用最大化的可行性和意义。
The utility of accounting information is an effective measure of the value of information. For investors, it is divided into process utility and target utility. This paper analyzes the realization process of investor’s accounting information utility. Based on individual investor’s factors and related environmental factors, this paper analyzes the influencing factors of accounting information utility using cognitive psychology, system theory and behavioral finance theory. Finally, the quantitative analysis and qualitative analysis are combined to analyze the feasibility and significance of maximizing the utility of investor accounting information.