Search Results - subject:"Nonprofessional investors"

The impact of discretionary measurement criteria on investors' judgement and decisions

Gonçalves, Tiago Cruz - In: Games 13 (2022) 1, pp. 1-14

This study investigates the effect on nonprofessional investors' judgements and decisions of discretionary measurement …-to-model) criteria and benchmarking it with historical cost-based financial statements. We proxy nonprofessional investors with graduate … students from a business school. Our results show evidence that nonprofessional investors view fair value changes as permanent …

Persistent link: https://www.econbiz.de/10013200160

The impact of discretionary measurement criteria on investors' judgement and decisions

Gonçalves, Tiago Cruz - In: Games 13 (2022) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10013171799

Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence : the mitigating effect of partner rotation disclosure

Judge, Sarah; Goodson, Brian M.; Stefaniak, Chad M. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1284-1310

Persistent link: https://www.econbiz.de/10014560537

The impact of cybersecurity risk management strategy disclosure on investors' judgments and decisions

Huang, Jiehui Annabella; Murthy, Uday - In: International journal of accounting information systems 54 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015072603

#Twitter : examining the impact of earnings format choice and rehashing prior positive information on market prices

Pitre, Terence J.; Pinsker, Robert; Daigle, Ronald J.; … - In: The journal of information systems : JIS ; a semiannual … 37 (2023) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10014315491

The effect of accounting for high performing employee services as a right of use asset on the balance sheet on nonprofessional investors judgments

Ampofo, Akwasi; Barkhi, Reza; Nketia, Joseph - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 232-264

Persistent link: https://www.econbiz.de/10014336516

Leveling the playing field : how assurance mitigates the negative effect of unfamiliarity among nonprofessional investors

Pinsker, Robert; Taylor, Eileen - In: Advances in accounting behavioral research 26 (2023), pp. 79-101

Persistent link: https://www.econbiz.de/10014304569

The effect of implementation of the Stewardship Code on nonprofessional investors’ judgment and decision-making

Shim, Haerin; Koo, Jeong Eun; Shim, Tae Sup - In: Applied economics 55 (2023) 16, pp. 1769-1789

Persistent link: https://www.econbiz.de/10013554990

What's in a name? : investors' reactions to non-gaap labels

Garavaglia, Shannon - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 897-924

Persistent link: https://www.econbiz.de/10014289150

Do nonprofessional investors value the assurance of integrated reports? : exploratory evidence

Gerwanski, Jannik; Velte, Patrick; Mechtel, Mario - In: European management journal 40 (2022) 1, pp. 103-126

Persistent link: https://www.econbiz.de/10013191150