Template-Type: ReDIF-Article 1.0 Author-Name: Valentina Minutiello Author-X-Name-First: Valentina Author-X-Name-Last: Minutiello Author-Name: Patrizia Tettamanzi Author-X-Name-First: Patrizia Author-X-Name-Last: Tettamanzi Title: A systematic literature network analysis of the development of behavioural accounting research Abstract: Different fields of research have conducted studies on the topic of behavioural research. Accounting researchers' attention to this topic has recently started to grow, and consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of behavioural accounting research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology called 'Systematic Literature Network Analysis' (SLNA) was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper's contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research. Journal: Int. J. of Behavioural Accounting and Finance Pages: 113-134 Issue: 2 Volume: 7 Year: 2024 Keywords: behavioural research; BAR; behavioural accounting research; accounting research; literature review; SLNA; systematic literature network analysis. File-URL: http://www.inderscience.com/link.php?id=139350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:113-134 Template-Type: ReDIF-Article 1.0 Author-Name: Amarjit Gill Author-X-Name-First: Amarjit Author-X-Name-Last: Gill Author-Name: Harvinder S. Mand Author-X-Name-First: Harvinder S. Author-X-Name-Last: Mand Author-Name: Neil Mathur Author-X-Name-First: Neil Author-X-Name-Last: Mathur Title: Impact of business education of owners and financial support on investment in socially responsible ventures Abstract: This study tested the impact of business education of owners (BE_OWNERS) and foreign family members' financial support (FFM_FS) on investment in socially responsible ventures (INVEST_SRVs). Our survey research collected data from family business owners in India. As baseline methods, we used ordinary least square (OLS) and ordered logistic regressions to test hypotheses and two-stage least square regressions to reduce endogeneity issues. Our survey analysis shows that family business owners' education increases FFM_FS and INVEST_SRVs. FFM_FS, in turn, increases internal financing sources (IFS) and INVEST_SRVs. Foreign family members' financial support and IFS moderate the relationship between BE_OWNERS and INVEST_SRVs. The empirical survey analysis of this study contributes to the literature on the impact of BE_OWNERS and FFM_FS on INVEST_SRVs. Academia may find our research data analysis beneficial to develop further studies on the effects of BE_OWNERS and FFM_FS on investment in socially responsible ventures. Journal: Int. J. of Behavioural Accounting and Finance Pages: 135-152 Issue: 2 Volume: 7 Year: 2024 Keywords: business education of owners; foreign family members' financial support; investment in socially responsible ventures; India. File-URL: http://www.inderscience.com/link.php?id=139353 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:135-152 Template-Type: ReDIF-Article 1.0 Author-Name: Rakhi Arora Author-X-Name-First: Rakhi Author-X-Name-Last: Arora Author-Name: Sonal Purohit Author-X-Name-First: Sonal Author-X-Name-Last: Purohit Title: Determinants of investment behaviour of investors: a review and research agenda Abstract: Investment decision-making is often difficult for individual investors where millions of investors have similar access to information for saving and investment. The huge variation in the investment decision-making procedure makes the overall process complex and difficult to understand. The extant literature on determinants of investment decisions is scattered with contradictory claims from the authors. Therefore, the purpose of this study is to present a comprehensive view of the determinants of investment behaviour of investors through a systematic literature review. A total of 43 journal papers that were peer reviewed and published between 2010 and 2023 were subjected to this review. A conceptual framework that comprehensively presents the factors that affect investment related decisions is put forth after an exhaustive analysis of this review. This study explains about diverse factors, which are demographic factors, social factors, psychological factors, market factors, financial factors and risk and return criteria prescribing the decision of an investor for investment based on their rational behaviour. The potential factors for future studies are also discussed. Journal: Int. J. of Behavioural Accounting and Finance Pages: 153-176 Issue: 2 Volume: 7 Year: 2024 Keywords: behavioural finance; investment behaviour; investment decision-making; investment factors; financial market; risk and return. File-URL: http://www.inderscience.com/link.php?id=139359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:153-176 Template-Type: ReDIF-Article 1.0 Author-Name: Abdullah E. Alajmi Author-X-Name-First: Abdullah E. Author-X-Name-Last: Alajmi Author-Name: Rasheed Alrashidi Author-X-Name-First: Rasheed Author-X-Name-Last: Alrashidi Title: Corporate governance as a cornerstone of transparency and trust: empirical evidence from GCC firms Abstract: This study investigates the impact of corporate governance mechanisms on the accuracy, reliability, and transparency of financial disclosures. Examining Gulf Cooperation Council (GCC) firms, we explore how board composition, audit committee oversight, executive compensation structures, shareholder engagement, and internal controls collectively shape financial reporting quality (FRQ). Additionally, we analyse the interplay between regulatory frameworks and corporate governance practices, highlighting their role in enhancing financial transparency and stakeholder confidence. Quantitative analyses support the observed relationships between corporate governance and FRQ. By elucidating these mechanisms, the research improves our understanding of transparent and credible financial reporting practices. As GCC firms navigate evolving corporate responsibility landscapes, this study emphasises the crucial role of robust governance in fostering integrity and reliability in financial reporting. Journal: Int. J. of Behavioural Accounting and Finance Pages: 177-192 Issue: 2 Volume: 7 Year: 2024 Keywords: transparency; trust; empirical analytics; corporate governance; FRQ; financial reporting quality. File-URL: http://www.inderscience.com/link.php?id=139360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:177-192 Template-Type: ReDIF-Article 1.0 Author-Name: Arjun Hans Author-X-Name-First: Arjun Author-X-Name-Last: Hans Author-Name: Farah S. Choudhary Author-X-Name-First: Farah S. Author-X-Name-Last: Choudhary Title: Analysing the influence of prospect factors on Indian retail investors' investment decisions Abstract: The behavioural factors impacting investment behaviour studied by behavioural finance, how good these studies hold in the Indian market context. The present research attempted to investigate the influence of prospect factors, i.e., risk aversion, loss aversion and regret aversion on investment patterns and behaviour in the Indian stock market. Investors are rational and markets are efficient as stated by traditional finance, gave this research the basic idea to explore the factors that impact the rationality of investors and the efficiency of markets. The objective of the study was to build a relationship between prospect theory and the investment performance of individual retail investors. Purposive and snowball sampling techniques of non-probability sampling were used. A sample size of 300 has been taken into study. EFA, CFA and SEM research tools were used in the prior research. Both risk and regret aversion had positive significant association with investment decisions of 14 and 25%, respectively. Journal: Int. J. of Behavioural Accounting and Finance Pages: 193-213 Issue: 2 Volume: 7 Year: 2024 Keywords: behavioural finance; Indian equity market; investment decisions; investment performance; prospect theory. File-URL: http://www.inderscience.com/link.php?id=139369 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:193-213 Template-Type: ReDIF-Article 1.0 Author-Name: Cynthia J. Campbell Author-X-Name-First: Cynthia J. Author-X-Name-Last: Campbell Author-Name: Yan Du Author-X-Name-First: Yan Author-X-Name-Last: Du Author-Name: S. Ghon Rhee Author-X-Name-First: S. Ghon Author-X-Name-Last: Rhee Author-Name: Ning Tang Author-X-Name-First: Ning Author-X-Name-Last: Tang Title: Does market sentiment affect IPO pricing? Abstract: Sentiment has been proposed as one of many possible explanations for initial public offering (IPO) underpricing. In this paper, we explore the role of market wide sentiment in IPO pricing before the start of secondary market trading. We find that the IPO initial filing price multiples are higher when the level of sentiment is higher. Interestingly, the level of sentiment does not appear to affect the IPO final offer price multiples. Instead, changes in sentiment have a significant impact on the final offer price multiples. Additionally, we find that underwriters with a higher reputation tend to incorporate the change in sentiment more aggressively than underwriters with a lower reputation. Journal: Int. J. of Behavioural Accounting and Finance Pages: 214-232 Issue: 2 Volume: 7 Year: 2024 Keywords: IPO; initial public offering; IPO pricing; sentiment; underpricing; underwriter reputation. File-URL: http://www.inderscience.com/link.php?id=139370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:214-232