Document Type : Original Article
Authors
1 دانشجوی دکتری حسابداری، رشته مهندسی مالی، دانشگاه آزاد اسلامی واحد تبریز
2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی واحد تبریز
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد تبریز
Abstract
A society relies on rational investors to invest because they are the custodians of society's wealth. However, rationality and predictability in decision making is an unattainable idea because decision makers may sometimes act irrationally. Behavioral economics and finance is a result of the achievements of cognitive psychology in the field of human knowledge and the achievements of conventional economics in the field of knowledge of economic phenomena. Despite the distortions and sensory or perceptual errors of man, he is not and will not be able to choose and make decisions completely rationally and with ideal conditions. As a result, it is better to revise the assumptions of the unlimited source of rationality, will and selfishness in economics. The purpose of this article was to examine the role of irregularities in the decision making of investors in the country's capital market. In this study, a foundational data approach and statistical information collected from financial and economic experts in 1402 were used. The results obtained from this study indicated that the role of economic and financial components, market mechanism and executive functions, functions of institutions and financial and accounting components and the index of managerial and legal strategies in irregularities in capital decision making. It was 0.72, 0.55, 0.69 and 0.65 respectively.
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