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

We examine whether chief financial officers (CFOs) with accounting backgrounds
(accountant CFOs) are associated with more conservative corporate outcomes. We find that …

We study changes in financial reporting around economic crises from a historical
perspective through the lens of punctuated equilibrium evolution. Historical evidence and …

We examine how accounting transparency and investor base jointly affect financial analysts'
expectations of mispricing (ie, expectations of stock price deviations from fundamental …

For decades, the economic theory of the firm referred to as agency theory has dominated
business research and education in the United States. Although agency theory has been …

Regulators, standard setters, and the accounting profession maintain that complexity in
accounting standards is a significant issue. However, it is unclear what complexity means in …

An enduring issue in financial reporting is whether and how salient summary measures of
firm performance (“earnings metrics”) affect market price efficiency. In laboratory markets, we …

Technological advances are creating a shift in the information disclosure environment
allowing more investors to interact with management. We examine three key levels of trader …

We use an experiment to examine how advice valence (ie, whether the advice suggests
good news or bad news) affects the perceived source credibility of data analytics compared …

We use experimental markets to examine how pushing investment information and the value
relevance of that information interact to influence investors' value estimate accuracy and …