Aequitas in Behavioral Accounting, Investment, and Finance
About the Journal
Aequitas in Behavioral Accounting, Investment, and Finance (ABAIF) explores how human psychology, biases, and emotions influence financial decisions and accounting practices, challenging the traditional assumption that actors always act rationally. This field investigates how cognitive limits (like overconfidence and mental accounting) and emotional reactions (like loss aversion) affect decision-making in markets and organizations.