International Journal of Accounting Research

Badawy H

Publications

• Research Article
  Effect of Readability and Complexity on Naive Investors Decisions: An Experimental Study in an Emerging Economy
  Author(s): Badawy H and Ibrahim ABadawy H and Ibrahim A
  
  Purpose of this paper: The purpose of this paper is to investigate the impact of the readability and complexity levels of financial disclosures on naïve investors’ willingness to invest and their stock valuation judgements. Design/methodology/approach: Two experiments were conducted during the study. The first experiment is a between subject experimental design and is conducted to investigate the impact of different readability levels (less readable Vs more readable) on naïve investors’ investment judgements. The second experiment is a within subject experimental design and is conducted to test the impact of different complexity levels (more complex Vs less complex) on naïve investors’ judgements. Non-parametric statistical tests were used to test the research hypotheses. Findings:.. View More»
  DOI: 10.35248/2472-114X.18.6.186

  Abstract PDF