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Does The Format Of Internal Control Disclosures Matter? An Experimental Investigation Of Nonprofessional Investor Behavior, Amanuel Fekade Tadesse
Does The Format Of Internal Control Disclosures Matter? An Experimental Investigation Of Nonprofessional Investor Behavior, Amanuel Fekade Tadesse
USF Tampa Graduate Theses and Dissertations
This study investigates whether the current lack of structure of internal control weakness disclosures (a narrative about the reliability of the financial reporting system) leads nonprofessional investors to make differential investment decisions. Using the non-accelerated filer (smaller public company) setting, where nonprofessional investors are likely to consume unaudited internal control reports in their investing judgments and decisions, I examine two facets of internal control disclosure formats: presentation salience and disaggregation of material weaknesses. A 2 x 2 between-participants behavioral experiment was conducted with internal control presentation salience (bulleted vs. in-text) and disaggregation level (a single material weakness vs. a combination …
Retail Investors' Perceptions Of Financial Disclosures On Social Media: An Experimental Investigation Using Twitter, Neal Michael Snow
Retail Investors' Perceptions Of Financial Disclosures On Social Media: An Experimental Investigation Using Twitter, Neal Michael Snow
USF Tampa Graduate Theses and Dissertations
Historically, companies disseminated financial information via the press release. The ability to disseminate information now exists on multiple "new media" channels beyond just the press release, with each channel reaching a different audience. With the different channels of communication come different connotations and associations that people have about the channels, which may affect the interpretation of the message, thereby altering management's ability to effectively communicate with stakeholders. I investigate whether retail investors' processing of financial information disclosures is dependent upon the fit between the channel and the type of information sent on the channel. Using the Elaboration Likelihood Model, I …