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Finance and Financial Management Commons

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Accounting

American Business Review

2021

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A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh Nov 2021

A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh

American Business Review

This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as  overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting …