The Influence of Sensitivity Disclosures on Investor Judgments

2007 ◽  
Author(s):  
W. Brooke Elliott ◽  
Kevin E. Jackson ◽  
Steven D. Smith
Keyword(s):  
Investor Judgments

The Effects of Conversation Fillers and Communication Mode on Investor Judgments

2017 ◽  
Author(s):  
Clarence Goh ◽  
Hun-Tong Tan
Keyword(s):  
Communication Mode ◽  
Investor Judgments

The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

2019 ◽  
Author(s):  
W. Brooke Elliott ◽  
Brian Gale ◽  
Jessen L. Hobson
Keyword(s):  
Market Efficiency ◽  
Value Relevance ◽  
Joint Influence ◽  
Investor Judgments

The effect of mobile device use and headline focus on investor judgments

2020 ◽  
Vol 83 ◽  
pp. 101100 ◽  
Author(s):  
T. Brown ◽  
Stephanie M. Grant ◽  
Amanda M. Winn
Keyword(s):  
Mobile Device ◽  
Investor Judgments ◽  
Device Use

The Impact of Country-by-Country Reporting on Nonprofessional Investor Judgments

2020 ◽  
pp. 159-195
Author(s):  
Stephanie Walton ◽  
Michael Killey
Keyword(s):  
Investor Judgments ◽  
The Impact

How Does Vivid Language Shape Investor Judgments?

2011 ◽  
Vol 25 (3) ◽  
pp. 75-76
Author(s):  
Allee M. Zhang ◽  
Yunxia Zhu
Keyword(s):  
Investor Judgments

Assurance on Environmental Performance and Investor Judgments: The Impact of Environmental Attitudes

2013 ◽  
Author(s):  
William N. Dilla ◽  
Diane Joyce Janvrin ◽  
Jon D. Perkins ◽  
Robyn Raschke
Keyword(s):  
Environmental Performance ◽  
Environmental Attitudes ◽  
Investor Judgments ◽  
The Impact

Investor Status and the Influence of Distant Outlook Disclosures on Investor Judgments

2010 ◽  
Author(s):  
Ling L. Harris ◽  
Kevin E. Jackson
Keyword(s):  
Investor Judgments

Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments

2001 ◽  
Vol 76 (4) ◽  
pp. 675-691 ◽  
Author(s):  
Frank D. Hodge
Keyword(s):  
Financial Statements ◽  
Web Based ◽  
Financial Report ◽  
Investor Judgments ◽  
The Web

This study provides evidence that hyperlinking a firm's audited financial statements to unaudited information in a web-based environment leads investors to blend the unaudited information with the audited statements. I obtain evidence of this blending effect using an experiment where investors assessed a firm's earnings potential by evaluating the firm's audited financial statements and a subsequent optimistic unaudited letter to shareholders from the firm's management. Investors who viewed hyperlinked materials on the Web misclassified more unaudited information as audited and assessed the credibility of the unaudited information as higher than did investors who viewed hardcopy materials. Those investors who assessed the unaudited information as more credible also judged the firm's earnings potential to be higher. Notifying users with an “AUDITED/NOT AUDITED” label attenuated these effects. This evidence suggests that firms can influence financial report users' perceptions by hyperlinking unaudited information to information in their audited financial statements, and that a simple disclosure rule reduces this influence.

How Does Vivid Language Shape Investor Judgments?

2011 ◽  
Vol 25 (3) ◽  
pp. 75-76 ◽  
Author(s):  
Allee M. Zhang ◽  
Yunxia Zhu
Keyword(s):  
Investor Judgments
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