to earnings in firm valuation by investors in the UK market, especially when earnings are extreme and cash flow is …

fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the …-professional investors' processing of fair value information for liabilities. Design/methodology/approach – A between-subjects laboratory … experiment indicate that non-professional investors are less likely to acquire the information of credit risk changes when …

Purpose – The purpose of this paper is to examines empirically whether national and international investors in the …

Purpose – The purpose of this paper is to examines empirically whether national and international investors in the …

decreased in the post‐Sarbanes Oxley Act period. Practical implications – This paper has implications for investors and …

study is motivated by contemporary research that provides support for the hypothesis that investors have limited attention …. Prior studies have focused on how investors' limited attention has influenced their analysis of firm‐specific financial data …. The studies have shown that investors may have limited attention and hence pay more attention to the more salient …

fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the …‐professional investors' processing of fair value information for liabilities. Design/methodology/approach – A between‐subjects laboratory … experiment indicate that non‐professional investors are less likely to acquire the information of credit risk changes when …