Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence
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DOI: 10.1016/j.emj.2021.03.003
Abstract: Abstract Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two… read more here.
Keywords: value assurance; investors value; assurance; nonprofessional investors ... See more keywords
The Impact of Discretionary Measurement Criteria on Investors' Judgement and Decisions
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DOI: 10.3390/g13010003
Abstract: This study investigates the effect on nonprofessional investors’ judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance… read more here.
Keywords: impact discretionary; measurement; measurement criteria; mark ... See more keywords