Electronic Resource

Article - Individual Investors’ Attention to Accounting Information: Evidence from Online Financial Communities Volume 37, Issue 4 2020–2057

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Online financial communities provide a unique opportunity to directly examine individual investors’
attention to accounting information on a large scale and in great detail. I analyze accounting-related content
in large samples of Yahoo! message board posts and StockTwits and find investors pay attention to a range
of accounting information, fixating particularly on earnings, cash, and revenues. Consistent with the
expectation that investors react to relevant information events, I find accounting-related discussion elevated
around the filings of earnings releases and 8-K reports, but the reaction to periodic reports is confined to
small firms. I also find investors expand their acquisition of accounting information and processing efforts
in poor information environments. Greater attention to accounting information at earnings releases does not
appear to be meaningfully associated with better information processing.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.3 LER i

Penerbit

: John Wiley & Sons., 2020

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1911-3846

Klasifikasi

657.3 LER i

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Volume 37, Issue 4 2020–2057

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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