Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?*

Tan, Hun‐Tong; Tan, Seet‐Koh

doi:10.1506/car.26.2.11

Cited by 17 publications

(1 citation statement)

References 32 publications

(43 reference statements)

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“…This also is true of BAR investigating anomalies found in archival financial accounting research to generate BAR hypotheses ͑e.g., Joe 2003͒, 2 as well as studies of the behavior of information providers in financial markets, such as security analysts ͑e.g., Libby and Tan 1999͒. However, many financial accounting-oriented BAR studies continue to utilize M.B.A. students as surrogates for the "naïve investor" ͑e.g., Tan and Tan 2009͒. For a review of these studies and a discussion of the issues, see Libby et al ͑2002͒ andKoonce andMercer ͑2005͒. An exception to the use of professionals as participants is found in experiments in management accounting.…”

Section: Participantsmentioning

confidence: 99%

A Proposed Framework for Behavioral Accounting Research

Birnberg

2011

Behavioral Research in Accounting

118

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Behavioral accounting research ͑BAR͒ is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.

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Section: Participantsmentioning

confidence: 99%

A Proposed Framework for Behavioral Accounting Research

Birnberg

2011

Behavioral Research in Accounting

118

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Examination and implications of experimental research on investor perceptions

Martin

2019

Journal of Accounting Literature

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This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

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Investors’ reactions to retractions and corrections of management earnings forecasts

Tan

Koonce

2011

Accounting, Organizations and Society

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Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?*

Cited by 17 publications

References 32 publications

A Proposed Framework for Behavioral Accounting Research

A Proposed Framework for Behavioral Accounting Research

Examination and implications of experimental research on investor perceptions

Investors’ reactions to retractions and corrections of management earnings forecasts

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