دانلود مقاله ISI انگلیسی شماره 98009
کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
98009 2018 9 صفحه PDF سفارش دهید 9001 کلمه
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عنوان انگلیسی
Shorter and easier is more useful: A longitudinal analysis of how financial report enforcement affects individual investors
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Behavioral and Experimental Economics, Volume 74, June 2018, Pages 29-37

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چکیده انگلیسی

According to the literature, individual investors rarely use accounting and financial information (AFI), even though they do not give it a particularly low valuation when asked. This behavior increases the risk to lose investments. The main contribution of this paper is to propose a new AFI format: a one-page report that is short and easy to understand, as a complement to the long and complex traditional format in order to increase the usefulness of information for investors and to decrease investment risk. Two experiments provide evidence about the increased usefulness of AFI when using the new proposed format. More importantly, it seems that results in terms of profits also improve considerably in medium (one year) and long-term (four years) investments, in contrast to more modest profits of speculative investments. Furthermore, this difference occurs regardless of the investors’ previous experience.

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