Doğuş Üniversitesi Dergisi

Doğuş Üniversitesi Dergisi

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

Yazarlar: Emre Cengiz

Cilt 20 , Sayı 1 , 2019 , Sayfalar -

Konular:-

Anahtar Kelimeler:Financial footnote,Investor Competence,Concrete Language

Özet: 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.

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@article{2019, title={Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?}, volume={20}, publisher={Doğuş Üniversitesi Dergisi}, author={Emre Cengiz}, year={2019} }
APA
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Emre Cengiz. (2019). Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest? (Vol. 20). Vol. 20. Doğuş Üniversitesi Dergisi.
MLA
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Emre Cengiz. Highlighting the Concrete Language in IFRS Based Footnote. Would That Really Help to Increase Willingness to Invest? no., Doğuş Üniversitesi Dergisi, 2019.
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