美国财会杂志行为财务研究热点评述——基于美国JAE、JAR、AR三本杂志的分析
摘要
一、引言20世纪50年代,由于传统财务学忽视了对理财者实际决策行为的分析,因此将人类心理与行为纳入财务学的研究随之悄然兴起。美国的Burrell和Bauman于1951年首先提出了行为财务学的概念。他们认为,在衡量投资者投资收益时,不仅要建立和应用量化的投资模型,而且还应对投资者的行为模式进行研究。Slovic则从行为学的角度研究了投资决策的过程。
出处
《财会通讯（上）》
北大核心
2014年第5期117-119,共3页
Communication of Finance and Accounting
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