Dataset for: A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly

This dataset supports the analyses reported in the manuscript: "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly" The data originate from a controlled behavioral experiment examining how accounting-based signals influence expectations of future cash flows. The repository includes:(1) A wide-format dataset used for descriptive statistics and regression analysis.(2) A long-format dataset used for within-subject and fixed-effects analysis. The dataset is structured to allow direct replication of both cross-sectional and within-subject analyses reported in the manuscript. All data are anonymized and contain no personally identifiable information.