University of Illinois Urbana-Champaign

How does investors’ perceived ease of information access affect their investment judgments?

Cikurel, Deni

Content Files
CIKUREL-DISSERTATION-2019.pdf

Permalink

https://hdl.handle.net/2142/104993

Description

Title
How does investors’ perceived ease of information access affect their investment judgments?
Author(s)
Cikurel, Deni
Issue Date
2019-04-08
Director of Research (if dissertation) or Advisor (if thesis)
Fanning, Kirsten
Doctoral Committee Chair(s)
Jackson, Kevin E.
Committee Member(s)
  • Hobson, Jessen L.
  • White, Tiffany B.
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Date of Ingest
2019-08-23T20:35:46Z
Keyword(s)
  • Investment judgments
  • perceived ease of information access
  • search engine use
Abstract
By manipulating the perceived ease of information access through use of a search engine, I provide experimental evidence that investors are more likely to rely on information gist and use shallow processing after using an online search engine to access a firm’s financial information. Results show that investors using a search engine to access a company’s financial information were more likely to invest in a company with a higher likelihood of real earnings management (REM) than a company with the same net income but a lower likelihood of REM. On the other hand, investors who did not use a search engine were more likely to invest in the lower likelihood of REM company. Furthermore, investors who accessed financial information via a search engine judged the financial information more easily available, were more likely to reopen the financial information, and scored lower on the retention test. The study contributes to the accounting literature by showing that technologies that increase perceived ease of information access change how investors process and use financial information.
Graduation Semester
2019-05
Type of Resource
text
Permalink
http://hdl.handle.net/2142/104993
Copyright and License Information
Copyright 2019 Deni Cikurel

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