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Are audit committees more challenging given a specific investor base? : does the answer change in the presence of prospective critical audit matter disclosures?

Kang, Yoon Ju - In: Accounting, organizations and society : an … 77 (2019), pp. 1-14

Persistent link: https://www.econbiz.de/10012109288

Investors' perception of CEO overconfidence : evidence from the cost of equity capital

Aghazadeh, Sanaz; Sun, Lili; Wang, Qian; Yang, Rong - In: Review of quantitative finance and accounting 51 (2018) 4, pp. 1129-1150

Persistent link: https://www.econbiz.de/10012117581

Earnings-Announcement Narrative and Investor Judgment

Henry, Elaine - 2018

This study examines how emphasis framing in narrative disclosures, and the investor characteristics numeracy and persuadability, affect investors' ability to discriminate between firms' better and worse financial performance. In an experiment with 264 participants from the general population, we...

Persistent link: https://www.econbiz.de/10012926223

Joint effects of boilerplate and text markup on the judgments of novice and experienced users of financial information

Henry, Elaine; Peytcheva, Marietta - In: Behavioral research in accounting 32 (2020) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10012249176

Earnings-announcement narrative and investor judgment

Henry, Elaine; Peytcheva, Marietta - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 123-143

Persistent link: https://www.econbiz.de/10011944079