Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

Emre Cengiz

Öz


IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.


Anahtar Kelimeler


Financial footnote, Investor Competence, Concrete Language

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Creative Commons Lisansı
Doğuş Üniversitesi Dergisi'nin içeriği Creative Commons Atıf-Gayriticari 4.0 Uluslararası Lisansı ile lisanslanmıştır.
 

İletişim:

Doğuş Üniversitesi Dergisi
Acıbadem Zeamet Sokak, No: 21
34722 - Kadıköy, İSTANBUL
E-posta: journal@dogus.edu.tr