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Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

Doğuş University Journal

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Field Value
 
Title Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?
 
Creator Cengiz, Emre
 
Subject Accounting
Financial footnote, Investor Competence, Concrete Language
M41 D81 C91 G02
 
Description IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.
 
Publisher Doğuş Üniversitesi
 
Contributor —
 
Date 2019-01-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Experimental
—
 
Format application/pdf
 
Identifier http://journal.dogus.edu.tr/index.php/duj/article/view/1058
 
Source Doğuş University Journal; Cilt 20, Sayı 1 (2019): Ocak; 127-140
Doğuş Üniversitesi Dergisi; Cilt 20, Sayı 1 (2019): Ocak; 127-140
1308-6979
1302-6739
 
Language eng
 
Relation http://journal.dogus.edu.tr/index.php/duj/article/view/1058/pdf
http://journal.dogus.edu.tr/index.php/duj/article/downloadSuppFile/1058/438
 
Rights Telif Hakkı (c) 2019 Doğuş Üniversitesi Dergisi