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What is Ludijanto2025 The Role of Anchoring Bias in Corporate Financial Forecasting and Budgeting in Indonesia about?

This study examines the impact of anchoring bias on financial forecasting and budgeting among Indonesian companies, revealing a moderate to high prevalence of this cognitive bias among financial professionals. The findings indicate that anchoring bias significantly correlates with forecasting inaccuracies, explaining 34% of variance in financial planning errors. Recommendations include implementing training programs and structured decision-making frameworks to mitigate the effects of anchoring bias and impr

Author

gayo gile

Language

EN