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 present new theory and experimental findings indicating that investors ascribe value to
firms that use higher financial reporting quality (FRQ), controlling for the influence of higher …

We survey recent (mainly US) research on the effects of earnings presentation attributes on
manager and user behavior. The literature we discuss relates to three primary earnings …

ABSTRACT I develop a theory to study the consequences of providing more detailed
information to rationally inattentive investors. I first consider a simple data‐provision problem …

Firms often include summaries with earnings releases. However, manager-generated
summaries may be prone to strategic tone and content management, compared to the …

Companies disclosing negative aspects in sustainability reports often employ legitimation
strategies to present mishaps in a favorable light. In incentivized experiments, we find that …

This paper examines the ex ante effects of public information quality on market prices and
how such effects vary with information asymmetry among traders in a two-period …

We use a field experiment in professional sports to compare effects of providing absolute,
relative, or both absolute and relative measures in performance reports for employees …

Die Hinwendung des IASB zum Fair Value Accounting hat eine kontroverse Diskussion
initiiert, die Grundfragen der Rechnungslegung betrifft, zum Beispiel ob es um die Messung …

The underlying motives for non-GAAP earnings disclosures have garnered a great deal of
research in the extant literature, which is important given that non-GAAP reporting is at an all …