Can high readability exacerbate the effect of language sentiment on investors' judgments? Can low readability mitigate it? The moderating role of affect

Prior accounting studies find that high readability is beneficial for investors, as investors are not influenced by heuristic cues when the disclosure is easily understood, whereas low readability is harmful for investors. I consider the moderating role of affect. Drawing on psychology theories, I p...

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Bibliographic Details
Main Author: Gay, Evelyn Hui Ting
Other Authors: Ng Bu Peow
Format: Thesis
Language:English
Published: 2017
Subjects:
Online Access:http://hdl.handle.net/10356/71882