ارزیابی تحلیلگران مالی از افشای افزایش یافته از شاخص های عملکرد غیر مالی

The results demonstrate considerable attention to non-financial performance indicators. However, that attention was asymmetric depending on the trend-direction of the financial information. Financial information received greater attention when the trend was negative whereas non-financial performance indicators received greater attention when the financial information showed positive trends. Overall, these results elucidate the processes by which analysts utilise non-financial performance information in making valuation and subsequent investment decisions.