Detail Interactive Data And Retail Investor Decision-Making: An Experimental Study (Accounting and Finance) Bibliografi Author: Locke, Joanne ; Lowe, Alan ; Lymer, Andy Topik: Interactive data; eXtensible Business Reporting Language; Investment decision-making; Experiment; Financial reporting Bahasa: (EN )    Edisi: Volume 55, Issue 1, March     Tahun Terbit: 2015     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Interactive data and retail investor decision-making.pdf (658.54KB; 1 download) [Informasi yang berkaitan dengan koleksi ini di internet] Abstract The results of an experimental study of retail investors’ use of eXtensible Business Reporting Language tagged (interactive) data and PDF format for making investment decisions are reported. The main finding is that data format made no difference to participants’ ability to locate and integrate information from statement footnotes to improve investment decisions. Interactive data were perceived by participants as quick and ‘accurate’, but it failed to facilitate the identification of the adjustment needed to make the ratios accurate for comparison. An important implication is that regulators and software designers should work to reduce user reliance on the comparability of ratios generated automatically using interactive data. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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