{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/87167"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/87167","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"The Use of Downside Information to Enhance Investors' Credibility Judgments of Good News Management Forecasts","abstract":"In the second part of the dissertation, I experimentally test and find evidence that managers can enhance their forecast credibility by supplementing their good news forecasts with downside information. I also document the boundary conditions of the credibility enhancement by the disclosure of downside information. First, I predict and find that the credibility-enhancing effect of the downside supplementary 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 investors' forecast credibility judgments. Second, I predict and find some support that the credibility-enhancing effect is moderated by the proximity of the downside information to the good news forecast. Overall, I add to the literature by showing that managers can use a mechanism---namely, supplementing a good news forecast with downside information---to enhance the credibility of the good news forecast. My findings are important given that managers desire to understand factors that individually and collectively enhance the credibility of their disclosures.","abstract_html":"In the second part of the dissertation, I experimentally test and find evidence that managers can enhance their forecast credibility by supplementing their good news forecasts with downside information. I also document the boundary conditions of the credibility enhancement by the disclosure of downside information. First, I predict and find that the credibility-enhancing effect of the downside supplementary 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 investors' forecast credibility judgments. Second, I predict and find some support that the credibility-enhancing effect is moderated by the proximity of the downside information to the good news forecast. Overall, I add to the literature by showing that managers can use a mechanism---namely, supplementing a good news forecast with downside information---to enhance the credibility of the good news forecast. My findings are important given that managers desire to understand factors that individually and collectively enhance the credibility of their disclosures.","abstract_has_math":false,"creators":["Harris, Ling L."],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Jackson, Kevin E."],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015-09-28T15:39:25Z","date_published":"2015-09-28T15:39:25Z","updated_at":"2026-07-22T22:26:28Z","subjects":["Business Administration, Accounting"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(MiAaPQ)AAI3455671"],"render_values":[{"text":"(MiAaPQ)AAI3455671","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/87167","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Jackson, Kevin E."]},{"key":"dc:creator","label":"Author","values":["Harris, Ling L."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2015-09-28T15:39:25Z","10000-01-01","2010"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/87167","(MiAaPQ)AAI3455671"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["In the second part of the dissertation, I experimentally test and find evidence that managers can enhance their forecast credibility by supplementing their good news forecasts with downside information. 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