create a website

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?. (2022). Grant, Stephanie M ; Brown, Nerissa C ; Gale, Brian T.
In: Journal of Accounting Research.
RePEc:bla:joares:v:60:y:2022:i:5:p:1775-1811.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 60

References cited by this document

Cocites: 23

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Opportunism in crisis: Big baths and COVID-19 disclosure. (2025). Guo, Meng ; Liu, Chen ; Luo, Danglun.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002212.

    Full description at Econpapers || Download paper

  2. The interactive effects of strategy communication and report integration on investors reactions to corporate social responsibility measures. (2025). Wang, Lei ; Dong, Lei.
    In: Advances in accounting.
    RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000555.

    Full description at Econpapers || Download paper

  3. How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors. (2024). Zhang, Yibo James ; Murthy, Uday.
    In: International Journal of Accounting Information Systems.
    RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000241.

    Full description at Econpapers || Download paper

  4. The impact of repeated notifications and notification checking mode on investors reactions to managers’ strategic positive title emphasis. (2023). Chen, Wei ; Tan, Hun-Tong ; Wang, Elaine Ying.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:110:y:2023:i:c:s0361368223000417.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. American Bar Association (ABA). Letter to the Securities and Exchange Commission Re: Business and Financial Disclosure Required by Regulation S‐K (Release No. 33–10064; 34–77599; File No. S7‐06‐16). 2017. Available at https://www.americanbar.org/content/dam/aba/administrative/business_law/comment_letters/financial-disclosure-201712.pdf.
    Paper not yet in RePEc: Add citation now
  2. Begg, I.; V. Armour; and T. Kerr. “On Believing What We Remember.” Canadian Journal of Behavioral Science 17 (1985): 199–214.
    Paper not yet in RePEc: Add citation now
  3. Besedes, T.; C. Deck; S. Sarangi; and M. Shor. “Reducing Choice Overload Without Reducing Choices.” The Review of Economics and Statistics 97 (2015): 793–802.

  4. Blankespoor, E.; E. deHaan; and I. Marinovic. “Disclosure Processing Costs, Investors’ Information Choice, and Equity Market Outcomes: A Review.” Journal of Accounting and Economics 70 (2020): 101344.
    Paper not yet in RePEc: Add citation now
  5. Bloomfield, R. J. “Discussion of ‘Annual Report Readability, Current Earnings, and Earnings Persistence.’” Journal of Accounting and Economics 45 (2008): 248–52.

  6. Bloomfield, R. J. “The ‘Incomplete Revelation Hypothesis’ and Financial Reporting.” Accounting Horizons 16 (2002): 233–43.
    Paper not yet in RePEc: Add citation now
  7. Bonner, S. E. Judgment and Decision Making in Accounting. Upper Saddle River, NJ: Pearson, 2008.
    Paper not yet in RePEc: Add citation now
  8. Cacioppo, J. T., and R. E. Petty. “Effects of Message Repetition and Position on Cognitive Response, Recall, and Persuasion.” Journal of Personality and Social Psychology 37 (1979): 97–109.
    Paper not yet in RePEc: Add citation now
  9. Cacioppo, J. T., and R. E. Petty. “Effects of Message Repetition on Argument Processing, Recall, and Persuasion.” Basic and Applied Social Psychology 10 (1989): 3–12.
    Paper not yet in RePEc: Add citation now
  10. Cazier, R. A., and R. A. Pfeiffer. “10‐K Disclosure Repetition and Managerial Reporting Incentives.” Journal of Financial Reporting 2 (2017): 107–31.
    Paper not yet in RePEc: Add citation now
  11. Cazier, R. A., and R. A. Pfeiffer. “Why are 10‐K Filings So Long.” Accounting Horizons 30 (2016): 1–21.
    Paper not yet in RePEc: Add citation now
  12. Davis, F.; G. L. Lohse; and J. E. Kottemann. “Harmful Effects of Seemingly Helpful Information on Forecasts of Stock Earnings.” Journal of Economic Psychology 15 (1994): 253–67.
    Paper not yet in RePEc: Add citation now
  13. Deloitte. Annual Report Insights 2015: Building a Better Report. 2015. Available at https://www2.deloitte.com/content/dam/Deloitte/uk/Documents/audit/deloitte-uk-annual-report-insights-2015-highlights.pdf.
    Paper not yet in RePEc: Add citation now
  14. Dietrich, J. R.; S. J. Kachelmeier; D. N. Kleinmuntz; and T. J. Linsmeier. “Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures.” Journal of Accounting Research 39 (2001): 243–68.

  15. Dyer, T.; M. Lang; and L. Stice‐Lawrence. “10‐K Disclosure Repetition and Managerial Reporting Incentives: What Have We Learned and Where Do We Go with Textual Research.” Journal of Financial Reporting 2 (2017b): 133–38.
    Paper not yet in RePEc: Add citation now
  16. Dyer, T.; M. Lang; and L. Stice‐Lawrence. “The Evolution of 10‐K Textual Disclosure: Evidence from Latent Dirichlet al.location.” Journal of Accounting and Economics 64 (2017a): 221–45.
    Paper not yet in RePEc: Add citation now
  17. Elliott, W. B.; J. L. Hobson; and B. J. White. “Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets.” Journal of Accounting Research 53 (2015): 555–92.

  18. Ernst and Young (EY). Letter to the Securities and Exchange Commission Re: Concept Release on Business and Financial Disclosure Required by Regulation S‐K (Release No. 33–10064; 34–77599; File No. S7‐06‐16). 2016. Available at https://www.sec.gov/comments/s7-06-16/s70616-223.pdf.
    Paper not yet in RePEc: Add citation now
  19. FedEx. Letter to the Securities and Exchange Commission : (Re Release No. 33–10110; 34–78310; File No. S7‐15‐16). 2016. Available at https://www.sec.gov/comments/s7-15-16/s71516-60.pdf.
    Paper not yet in RePEc: Add citation now
  20. Financial Accounting Standards Board (FASB). “Disclosure Framework: Invitation to Comment” (2012). Available at https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176160160107/acceptedDisclaimer=true.
    Paper not yet in RePEc: Add citation now
  21. Fleming, R. Effective Disclosure for the 21st Century Investor. Remarks at the Practising Law Institute (2015). Available at https://www.sec.gov/news/speech/022015-spchraf.html.
    Paper not yet in RePEc: Add citation now
  22. Gale, B. “How Review Ambiguity and Access Costs of SEC Review Correspondence Affect Investor Judgments.” The Accounting Review 97 (2022): 233–59.
    Paper not yet in RePEc: Add citation now
  23. Grant, S. M. “How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures?” Journal of Accounting Research 58 (2020): 741–75.

  24. Hasher, L.; D. Goldstein; and T. Toppino. “Frequency and the Conference of Referential Validity.” Journal of Verbal Learning and Verbal Behavior 16 (1977): 107–12.
    Paper not yet in RePEc: Add citation now
  25. Hawkins, S. A., and S. J. Hoch. “Low‐Involvement Learning: Memory Without Evaluation.” Journal of Consumer Research 19 (1992): 212–25.
    Paper not yet in RePEc: Add citation now
  26. Hawkins, S. A.; S. J. Hoch; and J. Meyers‐Levy. “Low‐Involvement Learning: Repetition and Coherence in Familiarity and Belief.” Journal of Consumer Psychology 11 (2001): 1–11.
    Paper not yet in RePEc: Add citation now
  27. Hayes, A. Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression‐Based Approach, Second edition. New York, NY: The Guilford Press, 2018.
    Paper not yet in RePEc: Add citation now
  28. Higgins, K. “Disclosure Effectiveness: Remarks before the American Bar Association Business Law Section Spring Meeting.” 2014. Available at https://www.sec.gov/news/speech/detail/speech/1370541479332.
    Paper not yet in RePEc: Add citation now
  29. Hirshleifer, D., and S. H. Teoh. “Limited Attention, Information Disclosure, and Financial Reporting.” Journal of Accounting and Economics 36 (2003): 337–86.

  30. Hobson, J. L. “Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble.” Contemporary Accounting Research 28 (2011): 957–89.

  31. Hodge, F. D. “Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments.” The Accounting Review 76 (2001): 675–91.
    Paper not yet in RePEc: Add citation now
  32. Hodge, F. D.; J. J. Kennedy; and L. A. Maines. “Does Search‐Facilitating Technology Improve the Transparency of Financial Reporting?” The Accounting Review 79 (2004): 687–703.
    Paper not yet in RePEc: Add citation now
  33. Kahneman, D. Attention and Effort. Englewood Cliffs, NJ: Prentice‐Hall Inc., 1973.
    Paper not yet in RePEc: Add citation now
  34. Koch, T., and T. Zerback. “Helpful or Harmful? How Frequent Repetition Affects Perceived Statement Credibility.” Journal of Communication 63 (2013): 993–1010.
    Paper not yet in RePEc: Add citation now
  35. Krische, S. D. “Investors’ Evaluations of Strategic Prior‐Period Benchmark Disclosures in Earnings Announcements.” The Accounting Review 80 (2005): 243–68.
    Paper not yet in RePEc: Add citation now
  36. Li, F. “Annual Report Readability, Current Earnings, and Earnings Persistence.” Journal of Accounting and Economics 45 (2008): 221–47.

  37. Li, H. “Repetitive Disclosures in the MD&A.” Journal of Business Finance and Accounting 46 (2019): 1063–96.
    Paper not yet in RePEc: Add citation now
  38. Libby, R., and S. A. Emett. “Earnings Presentation Effects on Manager Reporting Choices and Investor Decisions.” Accounting and Business Research 44 (2014): 410–38.

  39. Maines, L. A. “The Effect of Forecast Redundancy on Judgments of a Consensus Forecast's Expected Accuracy.” Journal of Accounting Research 28 (1990): 29–47.

  40. Miller, G. S. “Discussion of ‘The Evolution of 10‐K Textual Disclosure: Evidence from Latent Dirichlet al.location.’” Journal of Accounting and Economics 64 (2017): 246–52.
    Paper not yet in RePEc: Add citation now
  41. Moons, W. G.; D. M. Mackie; and T. Garcia‐Marques. “The Impact of Repetition‐Induced Familiarity on Agreement with Weak and Strong Arguments.” Journal of Personality and Social Psychology 96 (2009): 32–44.
    Paper not yet in RePEc: Add citation now
  42. Paas, F.; A. Renkl; and J. Sweller. “Cognitive Load Theory and Instructional Design: Recent Developments.” Educational Psychologist 38 (2003): 1–4.
    Paper not yet in RePEc: Add citation now
  43. Petty, R. E., and J. T. Cacioppo. “Issue‐Involvement Can Increase or Decrease Persuasion by Enhancing Message‐Relevant Cognitive Responses.” Journal of Personality and Social Psychology 37 (1979): 1915–26.
    Paper not yet in RePEc: Add citation now
  44. Petty, R. E.; J. T. Cacioppo; and D. Schumann. “Central and Peripheral Routes to Advertising Effectiveness: The Moderating Role of Involvement.” Journal of Consumer Research 10 (1983): 135–46.

  45. Preacher, K. J., and A. F. Hayes. “Asymptotic and Resampling Strategies for Assessing and Comparing Indirect Effects in Multiple Mediator Models.” Behavioral Research Methods 40 (2008): 879–91.
    Paper not yet in RePEc: Add citation now
  46. Preacher, K. J.; D. D. Rucker, and A. F. Hayes. “Addressing moderated mediation hypotheses: Theory, methods, and prescriptions.” Multivariate Behavioral Research 42 (2007): 185–227.
    Paper not yet in RePEc: Add citation now
  47. Rennekamp, K. “Processing Fluency and Investors’ Reactions to Disclosure Readability.” Journal of Accounting Research 50 (2012): 1319–54.

  48. Securities and Exchange Commission (SEC). Disclosure Update and Simplification: Final Rule. Release No. 33–10532; 34–83875; IC‐33203; File No. S7‐15‐16 2018a.
    Paper not yet in RePEc: Add citation now
  49. Securities and Exchange Commission (SEC). Disclosure Update and Simplification: Proposed Rule. Release No. 33–10110; 34–78310; IC‐32175; File No. S7‐15‐16. 2016.
    Paper not yet in RePEc: Add citation now
  50. Securities and Exchange Commission (SEC). FAST Act Modernization and Simplification of Regulation S‐K: Final Rule. Release No. 33–10618; 34–85381; IA‐5206; IC‐33426; File No. S7‐08‐17. 2019.
    Paper not yet in RePEc: Add citation now
  51. Securities and Exchange Commission (SEC). Inline XBRL Filing of Tagged Data. Release No. 33–105142; 34–83551; IC‐33139; File No. S7‐03‐17. 2018b.
    Paper not yet in RePEc: Add citation now
  52. Securities and Exchange Commission (SEC). Interactive Data to Improve Financial Reporting. Release Nos. 33–9002; 34–59324; 39–2461; IC‐28609; File No. S7‐11‐08. 2009.
    Paper not yet in RePEc: Add citation now
  53. Securities and Exchange Commission (SEC). Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Release No. 33–10750; 34–88093; IC‐33795; File No. S7‐01‐20. 2020.
    Paper not yet in RePEc: Add citation now
  54. Securities and Exchange Commission (SEC). Report on Review of Disclosure Requirements in Regulation S‐K. 2013.
    Paper not yet in RePEc: Add citation now
  55. Steuer, J. “Defining Virtual Reality: Dimensions Determining Telepresence.” Journal of Communication 42 (1992): 73–93.
    Paper not yet in RePEc: Add citation now
  56. Sundar, S. S.; S. Bellur; J. Oh; Q. Xu; and H. Jia. “User Experience of On‐Screen Interaction Techniques: An Experimental Investigation of Clicking, Sliding, Zooming, Hovering, Dragging, and Flipping.” Human‐Computer Interaction 29 (2014): 109–52.
    Paper not yet in RePEc: Add citation now
  57. Sweller, J. “Cognitive Load During Problem Solving: Effects on Learning.” Cognitive Science 12 (1988): 257–85.
    Paper not yet in RePEc: Add citation now
  58. Trentmann, N. “Companies Find Ways to Keep Their Annual Reports from Being a Bore.” 2020. Available at https://www.wsj.com/articles/companies‐find‐ways‐to‐keep‐their‐annual‐reports‐from‐being‐a‐bore‐11583231402.
    Paper not yet in RePEc: Add citation now
  59. White, M. “The Path Forward on Disclosure.” Remarks at the National Association of Corporate Directors (2013). Available at https://www.sec.gov/news/speech/spch101513mjw.
    Paper not yet in RePEc: Add citation now
  60. Yang, F., and F. Shen. “Effects of Web Interactivity: A Meta‐Analysis.” Communication Research 45 (2018): 1–24.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Employer‐provided health insurance: Are two options too many?. (2024). Collier, Trevor ; Williams, Marlon.
    In: Southern Economic Journal.
    RePEc:wly:soecon:v:91:y:2024:i:1:p:118-141.

    Full description at Econpapers || Download paper

  2. Too many cooks could spoil the broth: choice overload and the provision of ambulatory health care. (2024). Strumann, Christoph ; Herwartz, Helmut.
    In: International Journal of Health Economics and Management.
    RePEc:kap:ijhcfe:v:24:y:2024:i:3:d:10.1007_s10754-024-09379-y.

    Full description at Econpapers || Download paper

  3. .

    Full description at Econpapers || Download paper

  4. The effect of trait-state anxiety on choice overload: the mediating role of choice difficulty. (2023). Hu, Xinye ; Chen, Wanting ; Turel, Ofir ; Shi, Jia.
    In: DECISION: Official Journal of the Indian Institute of Management Calcutta.
    RePEc:spr:decisn:v:50:y:2023:i:2:d:10.1007_s40622-023-00345-0.

    Full description at Econpapers || Download paper

  5. Defaults and cognitive effort. (2023). Zhang, Jingjing ; Ryvkin, Dmitry ; Ortmann, Andreas ; Wilkening, Tom.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:212:y:2023:i:c:p:1-19.

    Full description at Econpapers || Download paper

  6. Bestseller lists and product discovery in the subscription-based market: Evidence from music streaming. (2022). Smith, Michael ; Park, Jea Gon ; Sim, Jaeung ; Jung, Jaemin ; Cho, Daegon.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:194:y:2022:i:c:p:550-567.

    Full description at Econpapers || Download paper

  7. Flexible insurance for long‐term care: A study of stated preferences. (2022). Thorp, Susan ; Wu, Shang ; Stevens, Ralph ; Bateman, Hazel.
    In: Journal of Risk & Insurance.
    RePEc:bla:jrinsu:v:89:y:2022:i:3:p:823-858.

    Full description at Econpapers || Download paper

  8. How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?. (2022). Grant, Stephanie M ; Brown, Nerissa C ; Gale, Brian T.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:60:y:2022:i:5:p:1775-1811.

    Full description at Econpapers || Download paper

  9. Choice Architecture to Improve Financial Decision Making. (2021). Robbett, Andrea ; Matthews, Peter ; Carpenter, Jeffrey ; Jamison, Julian ; Huet-Vaughn, Emiliano ; Beckett, Dustin.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:103:y:2021:i:1:p:102-118.

    Full description at Econpapers || Download paper

  10. Is Consumer Overchoice a Reason for Decision Paralysis?. (2021). Roman, Teodora ; Dragn, Lorin Mircea ; Gu, Andreea-Sinziana ; Manolic, Adriana.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:11:p:5920-:d:561316.

    Full description at Econpapers || Download paper

  11. “Financial less is more”: An experimental study of financial communication. (2021). Mugerman, Yevgeny ; Lahav, Eyal ; Hurwitz, Abigail.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:94:y:2021:i:c:s2214804321000963.

    Full description at Econpapers || Download paper

  12. Does the procedure matter?. (2021). Lin, Lihui.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:90:y:2021:i:c:s2214804320306613.

    Full description at Econpapers || Download paper

  13. An Experimental Analysis of Regulatory Interventions for Complex Pricing. (2020). Friesen, Lana ; Earl, Peter.
    In: Southern Economic Journal.
    RePEc:wly:soecon:v:86:y:2020:i:3:p:1241-1266.

    Full description at Econpapers || Download paper

  14. Student Loan Choice Overload. (2019). Turner, Lesley ; Marx, Benjamin.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:25905.

    Full description at Econpapers || Download paper

  15. Optimizing Choice Architectures. (2019). Shor, Mikhael ; Sarangi, Sudipta ; Deck, Cary ; Besedes, Tibor ; Schneider, Mark.
    In: Decision Analysis.
    RePEc:inm:ordeca:v:16:y:2019:i:1:p:2-30.

    Full description at Econpapers || Download paper

  16. Elusive optima: A process tracing analysis of procedural rationality in mobile phone connection plan choices. (2019). Friesen, Lana ; Earl, Peter ; Shadforth, Christopher.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:161:y:2019:i:c:p:303-322.

    Full description at Econpapers || Download paper

  17. Attention and saliency on the internet: Evidence from an online recommendation system. (2019). Krishnan, Pramila ; Patnam, Manasa ; Helmers, Christian.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:161:y:2019:i:c:p:216-242.

    Full description at Econpapers || Download paper

  18. Choice Complexity, Benchmarks and Costly Information. (2017). Rosenkranz, Stephanie ; Harms, Job.
    In: Working Papers.
    RePEc:use:tkiwps:1707.

    Full description at Econpapers || Download paper

  19. Partitioning Sorted Sets: Overcoming Choice Overload while Maintaining Decision Quality. (2017). Baker, T ; Johnson, E J ; Dellaert, B. G. C., .
    In: ERIM Report Series Research in Management.
    RePEc:ems:eureri:102976.

    Full description at Econpapers || Download paper

  20. The excessive choice effect meets the market: A field experiment on craft beer choice. (2017). Malone, Trey ; Lusk, Jayson.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:67:y:2017:i:c:p:8-13.

    Full description at Econpapers || Download paper

  21. Inattention and Switching Costs as Sources of Inertia in Medicare Part D. (2016). Wuppermann, Amelie ; Winter, Joachim ; McFadden, Daniel ; Heiss, Florian ; Zhou, BO.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:22765.

    Full description at Econpapers || Download paper

  22. An experimental study of the decision process with interactive technology. (2016). Samek, Anya ; Kim, Sung-Hee ; Soo, JI ; Hur, Inkyoung.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:130:y:2016:i:c:p:20-32.

    Full description at Econpapers || Download paper

  23. How Do Consumers Choose Health Insurance? – An Experiment on Heterogeneity in Attribute Tastes and Risk Preferences. (2014). Kokot, Johanna ; Wessling, Jens ; Kairies-Schwarz, Nadja ; Vomhof, Markus.
    In: Ruhr Economic Papers.
    RePEc:zbw:rwirep:537.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 09:17:18 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.