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.
Results
Showing 1 to 7 of 7 for “"nonprofessional investors"”.
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Three Studies Examining Nonprofessional Investors' Decision Making
… dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among …
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How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?
… report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I examine the impact of descriptive paragraph headings …
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Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors"
… gap exists between the committee members and nonprofessional investors regarding the judgment. One hundred and one public company compensation committee members and ninety nine nonprofessional investors completed an executive compensation case indicating their support on a scale of 0 to 100 of …
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User Perceptions of CSR Disclosure Credibility with Reasonable, Limited and Hybrid Assurances
… conduct an experiment to identify differences in nonprofessional investors' perceptions of CSR disclosures when reasonable, limited, or hybrid assurances are provided and manipulate firm CSR performance as a possible moderator for the influence of assurance. Findings indicate that nonprofessional …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting …
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The Effect of Accessibility of Status-Confirming Information on Investor Reactions to the Pay-Ratio Disclosure
… that pay-ratio disclosures negatively affect investors’ support for executive compensation (SoP). Using two experiments, I find that accessibility of information that helps justify the gap between CEO and median employee compensation (status-confirming information) increases nonprofessional …
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The effect of the specificity of the risk disclosure language on investors' risk and credibility judgments
… language to convey risk. I predict and find that investors perceive risk to be more likely to adversely affect a company when it is disclosed in a more specific way rather than in a less specific way. However, I also predict and find that when investors have some prior knowledge about the risk, …