A Behavioral Accounting Framework for Retail Investor Interpretation of Financial Disclosures: Evidence from Mutual Fund Allocation Patterns. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 132–139, 2026. DOI: 10.53555/jtar.v22i1.85. Disponível em: https://jtar.org/index.php/JTAR/article/view/85. Acesso em: 4 feb. 2026.