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The Effects of Expected and Actual Accounting Choices on Judgments and Decisions
16 references·16 citing·47 second hopsampled
The Effects of Expected and Actual Accounting Choices on Judgments and Decisions (2009)The Effects of Expected and Actual Accoun…Communication And Persuasion (2017)Communication And PersuasionFinancial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance (2005)To blame or not to blame: Ana…The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility (2005)The Fleeting Effects of Discl…Firms' Voluntary Recognition of Stock‐Based Compensation Expense (2004)Firms' Voluntary Recognition …Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Toward a Strategic Theory of Risk Premium: Moving Beyond Capm (1999)Toward a Strategic Theory of …Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments (1996)The Effect of Financial State…Investor Reactions to Financial Analysts' Research Reports (1995)Investor Reactions to Financi…Effects of Communication Expectancies, Actual Communication, and Expectancy Disconfirmation on Evaluations of Communicators and Their Communication Behavior (1993)Effects of Communication Expe…Nonverbal expectancy violations: Model elaboration and application to immediacy behaviors (1988)Nonverbal expectancy violatio…Role of disconfirmed expectancies in the instigation of attributional processing. (1981)Role of disconfirmed expectan…The contribution of studies of source credibility to a theory of interpersonal trust in the communication process. (1967)The contribution of studies o…Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs (2023)Nonprofessional Investor Judg…Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend (2022)Advice Utilization From Predi…Examination and implications of experimental research on investor perceptions (2019)Examination and implications …The Value of Apology: How do Corporate Apologies Moderate the Stock Market Reaction to Non-Financial Corporate Crises? (2018)The Value of Apology: How do …Investors' Processing of Financial Communications: A Persuasion Perspective (2018)Investors' Processing of Fina…Determinants of the relationship between investor sentiment and analysts’ private information production (2018)Determinants of the relations…The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments (2017)The unintended consequences o…How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging (2017)How Disclosure Medium Affects…Significance of Forecast Precision: The Importance of Investors’ Expectations (2016)Significance of Forecast Prec…Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability (2016)Investor Reactions to Managem…How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency (2016)How Patterns of Past Guidance…How Do Experienced Users Evaluate Hybrid Financial Instruments? (2016)How Do Experienced Users Eval…Voluntary Disclosures via Social Media and the Role of Comments (2015)Voluntary Disclosures via Soc…The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments (2013)The Effects of Presentation S…Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper:Towards a Disclosure Framework for the Notes (2013)Response of the EAA FRSC to t…A genre-theoretic approach to financial reporting research (2013)A genre-theoretic approach to…Behavioral research in accounting (1989)Are M.B.A. Students a Good Proxy for Nonprofessional Investors? (2007)The impact of corporate governance on Internet financial reporting (2008)The importance of the internal information environment for tax avoidance (2014)Conflict, arousal, and curiosity. 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References

  • 2017Communication And Persuasion2,240 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1967The contribution of studies of source credibility to a theory of interpersonal trust in the communication process.935 cited
  • 1988Nonverbal expectancy violations: Model elaboration and application to immediacy behaviors830 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 1981Role of disconfirmed expectancies in the instigation of attributional processing.391 cited
  • 1993Effects of Communication Expectancies, Actual Communication, and Expectancy Disconfirmation on Evaluations of Communicators and Their Communication Behavior359 cited
  • 1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
  • 1995Investor Reactions to Financial Analysts' Research Reports222 cited
  • 2005The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility215 cited
  • 2004

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Firms' Voluntary Recognition of Stock‐Based Compensation Expense
214 cited
  • 2005To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance200 cited
  • 1999Toward a Strategic Theory of Risk Premium: Moving Beyond Capm169 cited
  • Cited by

    • 2017How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging75 cited
    • 2015Voluntary Disclosures via Social Media and the Role of Comments68 cited
    • 2017The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments68 cited
    • 2013The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments60 cited
    • 2016Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability45 cited
    • 2023Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs44 cited
    • 2016How Do Experienced Users Evaluate Hybrid Financial Instruments?39 cited
    • 2018The Value of Apology: How do Corporate Apologies Moderate the Stock Market Reaction to Non-Financial Corporate Crises?37 cited
    • 2019Examination and implications of experimental research on investor perceptions33 cited
    • 2022Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend29 cited
    • 2016Significance of Forecast Precision: The Importance of Investors’ Expectations29 cited
    • 2013A genre-theoretic approach to financial reporting research26 cited
    • 2018Investors' Processing of Financial Communications: A Persuasion Perspective26 cited
    • 2013Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper:Towards a Disclosure Framework for the Notes23 cited
    • 2016How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency23 cited
    • 2018Determinants of the relationship between investor sentiment and analysts’ private information production20 cited