The effects of a reasonable investor perspective and firm's prior disclosure policy on managers' disclosure judgments
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DOI: 10.1016/j.aos.2015.10.003
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Cited by:
- Yi Luo & Steven E. Salterio, 2022. "The Effect of Gender on Investors’ Judgments and Decision-Making," Journal of Business Ethics, Springer, vol. 179(1), pages 237-258, August.
- Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N., 2021. "The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
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Keywords
Disclosure policy; Perspective taking; Reasonable investor; Reasonable person;All these keywords.
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