Effects of disclosures on corrected misstatements and internal control weaknesses on investors’ judgements and decisions.

• Main Authors: Lee, Lionel Yu Xian., Tan, Debbie Siping., Tan, Laura Li Ting.
• Other Authors: Ng Bu Peow
• Format: Final Year Project
• Language: English
• Published: 2013
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/51584
• Institution: Nanyang Technological University

We conducted an experiment to investigate whether ratings of four aspects of a company (the evaluation of quality of management, financial statements, the audit and likelihood of investment), considered by investors in making investment decisions, are contingent on two types of disclosures; firstly,...