Fortin, Anne; Berthelot, Sylvie - In: Advances in accounting behavioral research 2012, (pp. 1-28). 2012
This study uses an experimental approach to examine how the perceptions and decisions of prospective nonprofessional investors are influenced by risk disclosures in the Management Discussion and Analysis (MD&A). The between-subjects experiment used 157 MBA students as nonprofessional investors....
