Assessing the effectiveness of investors' judgments on the readability of disclosure of the company's financial statements

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Mousavi Seyyedeh Zahra; Kaabomeir Ahmad; Nasiri Saeed

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Financial Economics Year:2023 | Volume:17 | Issue:2 (63) Page(s): 173-192

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Information Journal Paper

Title

Assessing the effectiveness of investors' judgments on the readability of disclosure of the company's financial statements

Author(s)

Mousavi Seyyedeh Zahra | Kaabomeir Ahmad | Nasiri Saeed | Issue Writer Certificate

Keywords

Decision Making

Performance Evaluation

Fluency Processing –

Validity Management

Company Evaluation

Abstract

The readability of disclosure of financial reports in Iran is considered one of the relatively new issues that has not been addressed much and its impact on the financial and operational variables of companies as well as investors and decision makers has not been measured and evaluated. Therefore, the present study has evaluated the effectiveness of investors' judgments on the readability of the disclosure of the company's financial reports. In terms of the purpose, this research is considered one of the applied researches, and in terms of the method, the research is based on correlation analysis. To collect the data of this research, 120 active investors in the stock exchange were selected and data were collected with the help of a scenario. The results showed that when the company's financial reports have low readability of disclosure, the sensitivity of investors' evaluation judgments is affected and increases, but when the readability of disclosure is low, the psychological processing of investors will not be affected. In addition, it was found that when the company's financial reports have low disclosure readability, the intensity and efficiency of the search for external information by investors increases, but the amount of investors' reliance on external information does not change.

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APA: Copy

Mousavi, Seyyedeh Zahra, Kaabomeir, Ahmad, & Nasiri, Saeed. (2023). Assessing the effectiveness of investors' judgments on the readability of disclosure of the company's financial statements. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 17(2 (63) ), 173-192. SID. https://sid.ir/paper/1055233/en

Vancouver: Copy

Mousavi Seyyedeh Zahra, Kaabomeir Ahmad, Nasiri Saeed. Assessing the effectiveness of investors' judgments on the readability of disclosure of the company's financial statements. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2023;17(2 (63) ):173-192. Available from: https://sid.ir/paper/1055233/en

IEEE: Copy

Seyyedeh Zahra Mousavi, Ahmad Kaabomeir, and Saeed Nasiri, “Assessing the effectiveness of investors' judgments on the readability of disclosure of the company's financial statements,” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 17, no. 2 (63) , pp. 173–192, 2023, [Online]. Available: https://sid.ir/paper/1055233/en

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