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کاربرد تئوری استنباط متناظر (تئوری اسنادی) در رفتار سرمایهگذاران با رویکرد شبه تجربی | ||
حسابداری و منافع اجتماعی | ||
مقاله 6، دوره 10، شماره 3 - شماره پیاپی 38، مهر 1399، صفحه 117-134 اصل مقاله (881.89 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2020.26858.1521 | ||
نویسندگان | ||
فرزانه نصیرزاده1؛ مصطفی زنگی آبادی2؛ وحید ملاایمنی* 2 | ||
1دانشیار حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران | ||
2دانشجوی دکتری حسابداری دانشگاه فردوسی مشهد | ||
چکیده | ||
در این پژوهش عکسالعمل فرد در مقابل نتیجه رفتارش یعنی سرمایهگذاری در بورس، در قالب تئوری استنباط متناظر (تئوری اسنادی) سنجیده شده است. بهعبارت دیگر، افراد نتیجه عملکرد خود یعنی سرمایهگذاری در بورس را به چه عواملی نسبت میدهند. این ارزیابی در قالب پژوهش شبهتجربی بر روی افرادی که از نظر آگاهی نسبت به سرمایهگذاری در بورس در یک سطح بودند (دانشجویان رشته مدیریت صنعتی و حسابداری)، صورت گرفته است و نتایج نشان میدهد هنگامی که افراد از سرمایهگذاری خود بازده منفی کسب میکنند آن را به عوامل بیرونی نسبت میدهند؛ و در مقابل، زمانی که بازده مثبت بدست میآورند، آن را ناشی از ویژگیهای درونی خود میدانند. این دو نتیجه با مفهوم تئوری استنباط متناظر (تئوری اسنادی) مطابقت دارد و آن را در عمل تأیید میکند. | ||
کلیدواژهها | ||
سرمایهگذاری؛ تئوری اسنادی؛ بورس مجازی؛ بازده؛ استنباط متناظر | ||
عنوان مقاله [English] | ||
The Application of the Correspondent Inference Theory (Attribution theory) in the Behavior of Investors with a Quasi-Empirical Approach | ||
نویسندگان [English] | ||
Farzaneh Nasir Zadeh1؛ Mostafa Zangi Abadi2؛ Vahid Molla Imeny2 | ||
1Associate Professor of Accounting, Ferdowsi University of Mashhad, Faculty of Administrative and Economic Sciences, Accounting Department | ||
2Ph.D student of accounting in Ferdowsi University of Mashhad | ||
چکیده [English] | ||
In this research, the individual's response to the outcome of his behavior (investment in the stock market) is measured in the form of the corresponding inference theory (Attribution theory), In fact, this theory considers that what factors do people attribute to the outcome of their behavior (investment in the virtual stock market). This assessment was carried out in a quasi-experimental way on a number of people who were alike in terms of knowledge of investing in the exchange, in three steps. The results indicate that when people get negative returns, they attribute it to external factors; and, conversely, when they achieve positive returns, they attribute the result to their intrinsic qualities. These two results are in fact consistent with the concept of the theory of the corresponding inference (Attribution theory), and in some way, confirm this theory in practice. | ||
کلیدواژهها [English] | ||
Attribution theory, Corresponding inference theory, Investment, Return, Virtual exchange | ||
مراجع | ||
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