An Experimental Study of the Judgment Element in Disclosure Decisions.

Abstract

Abstract ABSTRACT: This paper presents some tentative experimental results bearing on the joint problems of materiality and disclosure. This research is within the spirit of a recent but substantial research tradition referred to as "clinical judgment." The experimental task requires disclosure/aggregation judgments based on materiality considerations. Generally, our results indicate that our experimental subjects exhibit substantial individual differences in deciding on appropriate levels of disclosure. Subject to the usual and important caveats about internal and external validity in experimental settings, this study is another indication that the problem of materiality can be studied with some rigor, and tentative empirical conclusions can be offered.

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