Application of behavioral finance to accounting

在新古典经济学的大多数早期文献中，都假设了个人的理性。然而，个人并不总是采取理性的行动。关注这一点的学术领域是行为经济学和行为金融学。本研究运用行为经济学和行为金融学的相关知识，构建了一个解释会计相关现象的理论，并通过案例进行了实证检验。

In most prior literature of neo-classical economics, the rationality of individuals is assumed. However the individual does not always take a rational action. Academic fields that focus on this point are behavioral economics and behavioral finance. In this research, we constructed a theory to explain some accounting related phenomena using the knowledge of behavioral economics and behavioral finance and to take an empirical test by case study.