Dataset and SAS Code for "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly"

This repository contains the datasets and SAS code underlying the analyses reported in: "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly" The repository includes:- cross-sectional and long-format experimental datasets,- SAS procedures used in the statistical analyses,- and documentation facilitating replication of the reported empirical results. No identifying participant information is included.