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When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

He, Yanan - 2019

these two related disclosures. Our first experiment varies the hedged item disclosure format (quantitative or qualitative … experiment finds that the use of a qualitative debiaser that clarifies the relationship between the two disclosures led to the …

Persistent link: https://www.econbiz.de/10012868382

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?

Brown, Nerissa C. - 2020

Recent regulatory amendments aimed at modernizing disclosures and enhancing their usefulness focus on repetition and interactivity within firms' disclosure filings. We use two experiments to provide evidence on the effects of disclosure repetition (repeating of information in the filing) and...

Persistent link: https://www.econbiz.de/10012839102

Effect of financial information and corporte social responsibility disclosure on investment decision : evidence form an experimental study

Rokhayati, Hijroh; Nahartyo, Ertambang; Haryono - In: Asian journal of business and accounting : AJBA 12 (2019) 1, pp. 129-164

Persistent link: https://www.econbiz.de/10012034983

Unpacking the disclosure package : using experiments to investigate investor reactions to narrative disclosures

Lipe, Marlys Gascho - In: Accounting, organizations and society : an … 68/69 (2018), pp. 15-20

Persistent link: https://www.econbiz.de/10011911485

How financial information disclosure affects risk perception : evidence from Italian investors' behaviour

Linciano, Nadia; Lucarelli, Caterina; Gentile, Monica; … - In: The European journal of finance 24 (2018) 15, pp. 1311-1332

Persistent link: https://www.econbiz.de/10012258894

Investors’ Responses to Reported Earnings when Management Issues Goal versus Expectation Earnings Guidance : An Experimental Investigation

Fanning, Kirsten - 2018

, when earnings guidance is issued as a goal rather than as an expectation. Mediation analysis of post-experiment questions …

Persistent link: https://www.econbiz.de/10012938146

IAS 39 and biases in the risk perception of financial instruments

Bischof, Jannis - 2007

Persistent link: https://www.econbiz.de/10013443394

Moderating effect of error source on the continued influence of retracted disclosure on individual investors' judgements

Tan, Seet-Koh - In: Abacus : a journal of accounting, finance and business … 58 (2022) 4, pp. 742-758

Persistent link: https://www.econbiz.de/10013478867

Short selling and readability in financial disclosures : a controlled experiment

Sun, Minxing; Xu, Weike - In: The financial review : the official publication of the … 59 (2024) 2, pp. 265-292

Persistent link: https://www.econbiz.de/10014543969

The effect of a warning on investors' reactions to disclosure readability

Koonce, Lisa; Leitter, Zheng; White, Brian J. - In: Review of accounting studies 28 (2023) 2, pp. 769-791

Persistent link: https://www.econbiz.de/10014335937

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