Open AccessA Bibliometric Analysis of Behavioral Finance and Behavioral Accounting
Author(s) -
Bharat Singh
Publication year - 2021
Publication title -
american business review
Language(s) - English
Resource type - Journals
eISSN - 2689-8810
pISSN - 0743-2348
DOI - 10.37625/abr.24.2.198-230
Subject(s) - overconfidence effect , behavioral economics , behavioural sciences , framing (construction) , accounting research , field (mathematics) , financial literacy , psychology , cognition , accounting , data science , finance , sociology , economics , computer science , social science , social psychology , mathematics , pure mathematics , structural engineering , neuroscience , engineering
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 is comparatively underdeveloped than research in behavioral finance. This bibliometric analysis has been extended by network analysis using, “Visualization of similarities, (VOS) viewer” software. Using the themes generated here the direction for future scope of research work has been discussed.