The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments
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DOI: 10.1016/j.adiac.2016.07.006
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- Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
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Keywords
Financial reporting; Presentation format; Information complexity; Disaggregation; Defined pension cost; Cognitive load theory;All these keywords.
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