Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)

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Research on the Influence of Financial Accounting Information on Investors’ Decision-Making Behavior - Based on the Perspective of Behavioral Finance

Authors
Xinyu Zhu1, *
1School of accounting, Hangzhou Dianzi University, Hangzhou, Zhejiang, China
*Corresponding author. Email: 18868769851@163.com
Corresponding Author
Xinyu Zhu
Available Online 4 December 2023.
DOI
10.2991/978-94-6463-304-7_48How to use a DOI?
Keywords
financial accounting information; Investor decision-making behavior; Behavioral finance
Abstract

From the perspective of behavioral finance, this study analyzes the influence of financial accounting information on investors’ decision making. Traditional rational economics assumes that investors can rationally use information to make decisions, but behavioral finance argues that investors are often affected by emotional and cognitive biases. The study explores information availability, information trustworthiness, and the effects of information on risk appetite, as well as common behavioral biases such as anchoring, overconfidence, and loss aversion. Finally, suggestions are put forward to improve financial accounting information, including increasing transparency, introducing behavioral economics principles, and using big data and artificial intelligence technologies.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)
Series
Atlantis Highlights in Computer Sciences
Publication Date
4 December 2023
ISBN
10.2991/978-94-6463-304-7_48
ISSN
2589-4900
DOI
10.2991/978-94-6463-304-7_48How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xinyu Zhu
PY  - 2023
DA  - 2023/12/04
TI  - Research on the Influence of Financial Accounting Information on Investors’ Decision-Making Behavior - Based on the Perspective of Behavioral Finance
BT  - Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)
PB  - Atlantis Press
SP  - 463
EP  - 473
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-304-7_48
DO  - 10.2991/978-94-6463-304-7_48
ID  - Zhu2023
ER  -