Construct · 1 fields · 1 citations

presentation format effect: a standalone construct

One name. One construct. A landmark on the map.

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presentationformat effect1 CONSTRUCTPresentation formatMAINES · FINANCIAL ACCOUNTING

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Financial accounting

the finding that nonprofessional investors weigh the same information differently depending on where and how it is displayed in the financial statements.

In financial accounting, presentation format effect refers to the finding that nonprofessional investors weigh the same information differently depending on where and how it is displayed in the financial statements. This meaning comes from Maines (2000) in The Accounting Review.[1]

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Nearby constructs

information4 fields · 5 citationsjingle · one word, four constructspresentation2 fields · 4 citationsjingle · one word, two constructs

References

  1. Maines, L. A., & McDaniel, L. S. (2000). Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format. The Accounting Review, 75(2), 179-207. https://doi.org/10.2308/accr.2000.75.2.179

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