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Investigation research about relative importance of accounting information on a stock investment

会计信息对股票投资相对重要性的调查研究

基本信息

批准号：
23530607
负责人：
TOMITA Satoshi
金额：
$ 2.08万
依托单位：
Kansai University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2011
资助国家：
日本
起止时间：
2011 至 2013
项目状态：
已结题

项目摘要

Media choice for collecting information depends on investor's information preference. And investor's preference for media choice affects on their investment stance. Investment stance depends on their risk tolerance, relates to a decision for investment style. Difference of investment style defines relative importance of information. On the other hand, information preference and risk tolerance define investment style. The mutual effect occurs between investor's potential preference and exposed decision-making process.Relative importance of accounting information is depended by risk evaluation, investment stance, and style. Investors of risk averse, property proportion (criteria for investment amount), diversified investment, long-term investment, web preference, and security business company (resource), tend to put relative weight on accounting information.

投资者对信息收集媒介的选择取决于其信息偏好。而投资者对媒体的选择偏好会影响其投资立场。投资立场取决于自己的风险承受能力，关系到投资风格的决定.投资风格的差异决定了信息的相对重要性。另一方面，信息偏好和风险承受能力决定了投资风格。投资者的潜在偏好与暴露的决策过程相互影响，会计信息的相对重要性取决于风险评估、投资立场和投资风格。风险厌恶、资产比例（投资金额标准）、分散投资、长期投资、网络偏好、证券公司（资源）等投资者倾向于对会计信息给予相对权重。