... psychology G11 G12 G14 G15 Market observers often allude to the presence of psychological barriers within stock markets. Round numbers, in particular, are often perceived as barriers that influence price movements. Phrases like “support levels” and “resistance levels” are commonly used...

... Baltic states D22 G12 G38 K22 M41 Existing accounting standards provide rules and guidance on how firms have to report financial performance. However, management still has some discretion in deciding how to present financial information. According to the opportunistic perspective...