Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns-Reference-Cited by-同舟云学术

Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns

Published:2023-04-29 Issue: Volume: Page:1-28
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Ko John Chi Wa¹,Cheng Mandy M.²^ORCID,Green Wendy J.²

Affiliation:

1. Department of Accounting, Monash Business School, Monash University, Caulfield East, Australia

2. School of Accounting, Auditing and Taxation, UNSW Business School, UNSW Sydney, Sydney, Australia;

Funder

Australian Research Council

UNSW Business School Experimental Lab

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2023.2194666

Reference59 articles.

1. Asay, H. S., Guggenmos, R., Kadous, K., Koonce, L. & Libby, R. (2021). Theory testing and process evidence in accounting experiments [Working paper]. University of Iowa, Cornell University, Emory University, and The University of Texas at Austin. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485844

2. Escalation of commitment in individual and group decision making

3. The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report

4. Strategic Cognition and Issue Salience: Toward an Explanation of Firm Responsiveness to Stakeholder Concerns

5. Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard

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