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Keywords: cognitive fit
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2022) 34 (2): 49–68.
Published: 01 September 2022
...; Dan Yang, Beijing Foreign Studies University, International Business School, Department of Accounting and Financial Management, Beijing, China. Editor's note: Accepted by Charles D. Bailey. 1 12 2020 1 4 2022 2022 cognitive differences cognitive fit cultural...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2013) 25 (1): 37–60.
Published: 01 February 2013
... of the reconciliation is specified. We apply cognitive fit theory to argue that the influence of graphical information presentation formats is contingent on investor type and judgment complexity. Participants in our study viewed a simulated Investor Relations website for a large drug retailer and made judgments...