1. Ball, R., Kothari, S. P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. The Journal of Accounting & Economics, 29: 1-51. 2. Barron, O. E., Chung, S. G., & Yong, K. O. (2016). The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment. Journal of Accounting and Public Policy, 35(4), 395-416. 3. Bazerman, M. H., & Moore, D. A. (2008). Judgment in managerial decision making. 8th Edition, John Wiley & Sons, Inc. 4. Bourgeois, L. J. (1985). Perceived uncertainty, and economic performance in volatile environments. Academy of Management Journal, 28: 548-573. 5. Baucells, M., Weber, M., & Welfens, F. (2011). Reference-point formation and updating. Management Science, 57: 506-519. 6. Barth, M. E., Landsman, W. R., & Wahlen, J. M. (1995). Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows. Journal of Banking & Finance, 19: 577-605. 7. Chen, W., Tan, H.-T., & Wang, E. Y. (2013) Fair value accounting and managers' hedging decisions. Journal of Accounting Research, 51(1): 67-103. 8. Cohen,L., Manion, L. and Morrison. (2000). Research Methods in Education by Routledge Falmer. 5th edition. 9. Dechow, P. M., Myers, L. A., & Shakespear, C. (2010). Fair value accounting and gains from asset securitization: A convenient earnings management tool with compensation sidebenefits. Journal of Accounting and Economics, 49: 2-25. 10. Dixit, A. K., & Pindyck, R. S. (1994). Investment Under Uncertainty. Princeton, NJ: Princeton University Press. 11. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review, 14(1): 57-74. 12. Fiechter,P. and Novotny-Farkas, Z., (2017), "The impact of the institutional environment on the value relevance of fair values", Review of Accounting Studies, Issue 1. 13. Grable, J., & Lytton, R. H. (1999). Financial risk tolerance revisited: The development of a risk assessment instrument. Financial Sendees Review, 8, 163-181. 14. Green, Karen Y., Wier, B., Brink, Alisa G., Norman, C., Gooden, E. and Kepes, S. (2015), Can Fair Value Accounting Create a Cognitive Bias? The Effects of Recognized Level 3 Fair Value on Manager Selling Decisions, A dissertation proposal submitted in partial fulfillment of the requirements for the degree of Doctoral of Philosophy in Business at Virginia Commonwealth University. 15. Henrick, B. (2001). Positive emotion and its effects on coping with life changes. Journal of Health psychology, 33(4):99-107. 16. Hirst, E., Hopkins, P. E., & Wahlen, J. M. (2004). Fair values, income measurement, and bank analysts' risk and valuation judgments. The Accounting Review, 79: 453-472. 17. IFRS 13. (2012). IFRS 13.1. 18. Kadous, K., Koonce, L., & Thayer, J. M. (2012). Do financial statement users judge relevance based on properties of reliability? The Accounting Review, 84: 1335-1356. 19. Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47: 263-291. 20. Kedia, S., & Philippon, T. (2009). The economics of fraudulent accounting. Journal of Financial Regulation, 22: 2169-2199. 21. Kunda, Z. (1990). The case for motivated reasoning. Psychological Bulletin, 108: 480-498. 22. Lefcort, S. (2001). Emotion and action, London, Oxford press. 23. Lobo, G. J., & Zhou, J. (2006). Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons, 20: 57-73. 24. Lachmann, M., Wöhrmann, A. and Wömpener, A., (2011) "Acquisition and integration of fair value information on liabilities into investors' judgments", Review of Accounting and Finance, Vol. 10 Issue: 4, pp.385-410. 25. Milbradt, K. (2012). Level 3 assets: Booking profits and concealing losses. The Review of Financial Studies, 25: 55-95. 26. March, J., & Shapira, Z. (1987). Managerial perspectives on risk and risk taking. Management Science, 33: 1404-1418. 27. Mishra, H., Mishra, A., Rixom, J., & Chatterjee, P. (2013). Influence of motivated reasoning on saving and spending decisions. Organizational Behavior and Human Decision Processes, 121: 13-23. 28. Penman, S. (2007). Financial reporting quality: Is fair value a plus or minus? Accounting and Business Research, Special issue: International Accounting Policy Forum: 33-44. 29. Peterson, H. (2004). Mood and Life challenges. New- York. Hillbrook press. 30. Sapkauskiene, A., & Orlovskij, S. (2017). The usefulness of fair value estimates for financial decision making–a literature review. Zeszyty Teoretyczne Rachunkowości, (93 (149)), 163-173. 31. Scheier, M. F., Carver, C. S., & Bridges, M. W. (1994). Distinguishing optimism from neuroticism (and trait anxiety, self-mastery, and self-esteem): A reevaluation of the Life Orientation Test. Journal of Personality and Social Psychology, 67: 1063-1078. 32. Scheier, M.F., Carver, C.S. (1985). Optimism, coping, and health: Assessment and implications of generalized outcome expectancies. Health Psychology, 4, 219-247. 33. Zamora-Ramirez, C. and Morales-Diaz, J. (2018). The Use of Fair Value Measurement in Financial Reporting: A Literature Review, ESTUDIOS DE ECONOMÍA APLICADA, VOL. 36 - 2 2018, PÁGS. 489 – 514. 34. Zyla, L. M. (2013). Fair Value Measurement: Practical Guidance and Implementation. Hoboken, New Jersey: John Wiley & Sons, Inc. 35. Birnberg, J. G. (2011). A Proposed Framework for Behavioral Accounting Research (23): 1-43. 36. Beyer, A., D. Cohen, T. Lys, and B. Walther. (2010).The Financial Reporting Environment: Review of the recent literature. Journal of Accounting and Economics, 50 (2): 296-343. 37. Forgas, J. P. (1995). Mood and Judgment: The Affect Infusion model (AIM), Psychological Bulletin, 38. . Car, A. (2004). Positive Psychology, The Science of Happiness and Human Strengths, New York, Brunner Rout ledge Let.117(1), 39–66 39. Coget, J. F., Haag, C. & Gibson, D. E. (2011). Anger and Fear in Decision Making: The Case of Film Directors on Set. European Management Journal, 29(6), 476–490 40. Chung, S., Goh, B., Ng, J., & Yong, K. (2015). Voluntary fair value disclosures beyond SFAS 157’s three-level estimates. Working Paper, Research Collection School of Accountancy. 41. Beyer, A., D. Cohen, T. Lys, and B. Walther. (2010).The Financial Reporting Environment: Review of the recent literature. Journal of Accounting and Economics, 50 (2): 296-343. 42. Fallah Shams, M., GhalibafAsl, H. & Nobakht , S. (2011). The Impact of Experience on Risktaking, Overconfidence and Herding of Investment Companies’ Managers in Tehran Stock Exchang. Quarterly Journal of Securities Exchange, 3(12), 25-42. 43. Grable, J., & Lytton, R. H. (2001). Assessing The Concurrent Validity Of The SCF Risk Tolerance Question. Financial Counseling and Planning. 12(2), 43-53. 44. Goh, B., Li, D., Ng, J., & Yong, K. (2015). Market pricing of banks’ fair value assets reported under SFAS 157 during the 2008 economic crisis. Journal of Accounting and Public Policy, 34(2), 129-145 45. Kahneman, D., & Tversky, A. (1973). On the psychology of prediction. Psychological Review, 80(4): 273-251. 46. Lee, B., Rosenthal, L., Veld, C. and Veld-Merkoulova, Y. (March 2, 2015). Stock Market Expectations and Risk Aversion of Individual Investors Available at SSRN: https://ssrn.com /abstract=2392227 or http://dx.doi.org/10.2139/ ssrn.2392227 47. Loewenstein, G., & Lerner, J. S. (2003). The Role of Affect in Decision Making, in R. Davidson, K. Scherer and H. Goldsmith (eds), Handbook of Affective Science. Oxford, UK: Oxford University Press
|