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voluntary disclosure, earnings management, analyst forecasts, attribution theory, prospect theory, motivated reasoning, expertise
risk perception, risk disclosure, decision theory, psychology
voluntary disclosure, management credibility, judgment and decision-making
mutual funds, disclosure, warnings, disclaimers, regulation, advertising
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Voluntary disclosure, management explanations, financial analysts' earnings forecasts, management reputation, financial reporting credibility
audit litigation, principles v. rules, jury decision making, IFRS
financial analysts, herding, forecast accuracy, attribution theory
Financial analysts, Herding, Credibility, Attribution
Audit Litigation, Standard Precision, Principles v. Rules, Second-Guessing, Jury Decision Making, IFRS
rebate, consumer protection, regulation, disclosure, behavioral economics, empirical legal studies, experimental legal studies
social media; sentiment; fundamentals; source credibility; tone
Financial reporting quality, audit quality, quality proxies, quality determinants
audit litigation, principles vs. rules, jury decision making, IFRS
Management credibility, reporting credibility, management disclosure
Derivatives, risk, financial instruments, judgment and decision making
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