The dilution effect of Cam disclosures on investors' investment judgements
I conduct an experiment to examine whether a Critical Audit Matter (CAM) disclosure will weaken the influence of other material information on nonprofessional investors’ judgments. I predict and find evidence consistent with a dilution effect of CAM disclosures. Specifically, the negative influence...
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Format: | Thesis |
Language: | English |
Published: |
2016
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Online Access: | http://hdl.handle.net/10356/69039 |