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Tác giả CN
| Arikan, Ozlem. | |
Nhan đề
| Financial estimates against investors’ preferences: anchoring, denial and spillover effects / Ozlem Arikan. | |
Thông tin xuất bản
| 2017. | |
Mô tả vật lý
| p. 299-320. | |
Tóm tắt
| This experimental study investigates how the characteristics of an estimate in a sensitivity disclosure and the level of threat it presents to investors’ preferences interact to influence investors’ risk judgments. Firstly, I predict and find that variation in an estimate affects not only investors’ judgment on a related issue but also their future judgments on an unrelated issue. Secondly, I predict and find that investors are more sensitive to variations in an estimate when information contained in the estimate presents less threat to their preferred conclusions than when it presents greater threat. Finally, I predict and find that investors perceive more uncertainty regarding the association between the disclosed risk factor and the estimated financial reporting item in the estimate when the information presents greater threat. | |
Đề mục chủ đề
| Tài chính doanh nghiệp. | |
Thuật ngữ không kiểm soát
| Nhà đầu tư. | |
Thuật ngữ không kiểm soát
| Experiment. | |
Thuật ngữ không kiểm soát
| Lí luận thúc đẩy. | |
Thuật ngữ không kiểm soát
| Motivated reasoning. | |
Thuật ngữ không kiểm soát
| Sensitivity disclosure. | |
Thuật ngữ không kiểm soát
| Thực nghiệm. | |
Thuật ngữ không kiểm soát
| Investor judgment. | |
Nguồn trích
| Accounting and Business Research- Vol.48, No.3 |
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| 044 | |aenk |
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| 100 | 1 |aArikan, Ozlem. |
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| 245 | 10|aFinancial estimates against investors’ preferences: anchoring, denial and spillover effects / |cOzlem Arikan. |
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| 260 | |c2017. |
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| 300 | 10|ap. 299-320. |
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| 520 | |aThis experimental study investigates how the characteristics of an estimate in a sensitivity disclosure and the level of threat it presents to investors’ preferences interact to influence investors’ risk judgments. Firstly, I predict and find that variation in an estimate affects not only investors’ judgment on a related issue but also their future judgments on an unrelated issue. Secondly, I predict and find that investors are more sensitive to variations in an estimate when information contained in the estimate presents less threat to their preferred conclusions than when it presents greater threat. Finally, I predict and find that investors perceive more uncertainty regarding the association between the disclosed risk factor and the estimated financial reporting item in the estimate when the information presents greater threat. |
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| 650 | 00|aTài chính doanh nghiệp. |
|---|
| 653 | 0 |aNhà đầu tư. |
|---|
| 653 | 0 |aExperiment. |
|---|
| 653 | 0 |aLí luận thúc đẩy. |
|---|
| 653 | 0 |aMotivated reasoning. |
|---|
| 653 | 0 |aSensitivity disclosure. |
|---|
| 653 | 0 |aThực nghiệm. |
|---|
| 653 | 0 |aInvestor judgment. |
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| 773 | |tAccounting and Business Research|gVol.48, No.3 |
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| 890 | |a0|b0|c0|d0 |
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