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dc.contributor.authorPascual Ezama, David
dc.contributor.authorRodríguez Paredes, Mercedes
dc.contributor.authorSánchez Martín, María Pilar
dc.contributor.authorGil-Gómez de Liaño, Beatriz
dc.date.accessioned2018-07-11T09:38:36Z
dc.date.available2018-07-11T09:38:36Z
dc.date.issued2018
dc.identifier.issn2214-8043spa
dc.identifier.urihttp://hdl.handle.net/10641/1474
dc.description.abstractAccording 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.spa
dc.language.isoengspa
dc.publisherJournal of Behavioral and Experimental Economicsspa
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.subjectAccounting informationspa
dc.subjectEnforcement statementsspa
dc.subjectInvestment riskspa
dc.subjectBehavioral accountingspa
dc.titleShorter and easier is more useful: a longitudinal analysis of how financial report enforcement affects individual investors.spa
dc.typearticlespa
dc.description.versionpre-printspa
dc.rights.accessRightsopenAccessspa
dc.description.extent329 KBspa
dc.identifier.doi10.1016/j.socec.2018.03.002spa


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