Global ETD Search
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Showing 1 to 1 of 1 for “"investor mindset"”.
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Estimate-related disclosures, investor mindset, and the illusion of precision in financial statement estimates
… effect of disclosed measurement information and investor mindset associated with differences in temporal orientation on investors' judgments of estimate precision and firm value. Consistent with psychology theory, results reveal that short horizon investors adopt a relatively concrete mindset and …