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Financial estimates against investors’ preferences anchoring, denial and spillover effects

Financial estimates against investors’ preferences anchoring, denial and spillover effects

 Arikan, Ozlem.
 2017.
 p. 299-320. English
Tài chính doanh nghiệp.Nhà đầu tư.Experiment.Lí luận thúc đẩy.Motivated reasoning.Sensitivity disclosure.Thực nghiệm.Investor judgment.
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.
Thuật ngữ chủ đề Tài chính doanh nghiệp.
Từ khóa tự do Nhà đầu tư.
Từ khóa tự do Experiment.
Từ khóa tự do Lí luận thúc đẩy.
Từ khóa tự do Motivated reasoning.
Từ khóa tự do Sensitivity disclosure.
Từ khóa tự do Thực nghiệm.
Từ khóa tự do Investor judgment.
Nguồn trích Accounting and Business Research- Vol.48, No.3
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Financial estimates against investors’ preferences: anchoring, denial and spillover effects / |c Ozlem Arikan.
260[ ] |c 2017.
300[1 0] |a p. 299-320.
520[ ] |a 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.
650[0 0] |a Tài chính doanh nghiệp.
653[0 ] |a Nhà đầu tư.
653[0 ] |a Experiment.
653[0 ] |a Lí luận thúc đẩy.
653[0 ] |a Motivated reasoning.
653[0 ] |a Sensitivity disclosure.
653[0 ] |a Thực nghiệm.
653[0 ] |a Investor judgment.
773[ ] |t Accounting and Business Research |g Vol.48, No.3
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