Moderating effect of error source on the continued influence of retracted disclosure on individual investors’ judgements

• Main Author: Tan, Seet-Koh
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2022
• Subjects: Business::Accounting; Investor Judgments; Continued Influence Effect
• Online Access: https://hdl.handle.net/10356/160415
• Institution: Nanyang Technological University

I conduct an experiment, using M.B.A. students as proxies for individual investors, to examine the impact of error source (management versus press) on the continued influence of retracted disclosures. Given the increasing role of third parties in disseminating information, it is important to examine...