Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"investor judgments"”.
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How review ambiguity and access costs of SEC review correspondence affect investor judgments
… and firms is a potentially valuable resource for investors. Review correspondence often reveals information about firms’ financial reporting quality, which has important implications for investors’ processing of financial information and investment judgments. However, there is little evidence on …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of …
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The use of downside information to enhance investors' credibility judgments of good news management forecasts
… information is moderated by the extent to which investors perceive managers can control the factors described in the downside information. My results also suggest that investors’ perceptions of managements’ forthcomingness mediate the influences of perceived management controllability on …