Similar Search Results

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

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?

Brown, Nerissa C.; Gale, Brian; Grant, Stephanie M. - 2023

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/10014351239

Pro Forma Disclosure and Investor Sophistication : External Validation of Experimental Evidence Using Archival Data

Allee, Kristian D.; Bhattacharya, Neil; Black, Ervin L.; … - 2013

Insights on how ordinary, less-sophisticated investors interpret and process management-issued pro forma earnings numbers are useful to regulators because of concerns that pro forma disclosures are misleading to ordinary investors. Two recent experimental studies (Frederickson and Miller, 2004...

Persistent link: https://www.econbiz.de/10014055578

Pro Forma Disclosure and Investor Sophistication : External Validation of Experimental Evidence Using Archival Data

Allee, Kristian D.; Bhattacharya, Neil; Black, Ervin L.; … - 2006

Persistent link: https://www.econbiz.de/10014073968