Data Fixation: Methodological Refinements and Additional Empirical Evidence.
本研究改进了以往研究数据固着的方法论缺陷，通过更充分的披露、更聚焦的统计检验以及使用不同知识水平的受试者，发现受试者普遍表现出固着行为，但仅在一种实验条件下最为明显。
Abstract Several previous studies (e.g., Ashton [1976], Dyckman et al. [1982] and Bloom et al. [1984]) have investigated data fixation in an accounting context. All of these studies suffer from various methodological flaws which hamper the interpretation of their results. This study reexamines data fixation by introducing several methodological refinements. These include full disclosure of the effect of an accounting change, a more focused statistical test and the use of both relatively naive and knowledgeable subjects. An analysis of subjects' decision rules and decision outputs indicated that both the naive and knowledgeable subjects exhibited a substantial amount of behavior consistent with fixation; however, the fixated behavior was most evident in only one of two treatment conditions.