Wahyuni, Sri and Hartono, Jogiyanto and Supriyadi, Supriyadi and Nahartyo, Ertambang (2018) The Information Disclosure Strategy of Single versus Multiple Benchmarks in Earnings Announcements. THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH, 21 (3). pp. 321-346. ISSN 2655-1748
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Abstract
This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005), Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014).
Item Type: | Article |
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Uncontrolled Keywords: | Tolok Ukur Tunggal, Tolok Ukur Ganda, Teori Titik Referensi Ganda, Pengungkapan |
Subjects: | Akuntansi |
Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
Date Deposited: | 12 Dec 2022 06:58 |
Last Modified: | 12 Dec 2022 06:58 |
URI: | http://repository.stiemahardhika.ac.id/id/eprint/3017 |
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