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Are Investors Influenced by Accounting Presentation Format and Announcement Prominence of Special Items?

Advances in Accounting Behavioral Research

ISBN: 978-1-78560-978-7, eISBN: 978-1-78560-977-0

ISSN: 1475-1488

Publication date: 26 October 2016

Abstract

Research implications

Our study contributes to the literature by demonstrating that presentation format and announcement prominence both have significant impact on investors’ judgments and decisions, and that their effects are interactive. Our results also indicate that future research can possibly gain better insight if it considers the accounting attributes of the special items in addition to their economic attributes.

Keywords

Acknowledgements

Acknowledgment

We appreciate helpful comments from 2014 American Accounting Association (AAA) Annual Meeting and 2014 AAA ABO Research Conference.

Citation

Dong, L., Wong-On-Wing, B. and Lui, G. (2016), "Are Investors Influenced by Accounting Presentation Format and Announcement Prominence of Special Items?", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 19), Emerald Group Publishing Limited, Bingley, pp. 69-95. https://doi.org/10.1108/S1475-148820160000019003

Publisher

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Emerald Group Publishing Limited

Copyright © 2016 Emerald Group Publishing Limited