Prior studies demonstrate that tax considerations can influence a taxpayer's investment decisions. By itself, this is not very surprising because the investment decisions in these studies resulted in either increasing or decreasing the tax refund or tax payment. The aim of the present study is...

Information system developers want to know how their information presentation choices will affect user judgment. Prior research suggests that performance on elementary information processing tasks is enhanced when there is a cognitive fit between the way data are presented and the way they are...

Due to the paucity of immediate and direct information about financial disclosure credibility, it is often difficult for investors to assess the credibility of financial disclosures (e.g., whether reported earnings are biased). Given this situation, the present study proposes and finds that...

Due to the paucity of immediate and direct information about financial disclosure credibility, it is often difficult for investors to assess the credibility of financial disclosures (e.g. whether reported earnings are biased). Given this situation, the present study proposes and finds that...