This paper synthesizes existing experimental research in the area of investor perceptions
and offers directions for future research. Investor-related experimental research has grown …

In recent years, standard setters worldwide have considered how to enhance financial
statement users' understanding of the estimation uncertainty contained in many financial …

There is limited evidence on the construct validity of the dependent measures commonly
used in the literature on nonprofessional investor judgments. In this paper, we first survey …

Many CEOs engage in activism by publicly expressing their views on social, environmental,
and political issues, while other CEOs refrain from doing so—a behavior we term CEO …

Abstract The Organization for Economic Co-operation and Development (OECD) reports that
a male favoring pay gap exists in every one of its member countries. To reduce the gender …

This study examines whether corporate tax information from non-financial disclosure is
material for investors. This is important because, recently, the Global Reporting Initiative …

This study investigates how using technologies that increase the perceived ease of
information access, such as search engines, can affect investors' judgments. Relying on the …

This study uses two experiments to examine whether nonprofessional investors rely on
voluntarily disclosed nonfinancial information (NFI) and the factors that affect their reliance …

Technology makes it possible for management to personalize communication with individual
investors on a broad scale. Building on information processing research, we predict and find …

We examine the market pricing of the persistence of earnings components in the Chinese
stock market. We find that the market on average misprices the persistence of total earnings …