Long-term management reporting credibility data from an accounting experiment.

ABSTRACT: The data reports the results of an experiment used to examine whether short-horizon investors differ from long-horizon investors in their sensitivity to truthful disclosure regarding negative earnings news. We used an experimental methodology to isolate the impact of Investment Horizon and Forthcomingness on investors' long-term management credibility assessments. Specifically, participants assumed the role of either a long-horizon current investor (already owned shares) or a short-horizon prospective investor (contemplating an investment decision) in a fictional company. Participants were then given identical information regarding the firm and asked to make an initial credibility assessment. Subsequently, participants either received forthcoming disclosure from company management regardin

SUBMITTER: Gooden E 

PROVIDER: S-EPMC12874102 | biostudies-literature | 2026 Apr

REPOSITORIES: biostudies-literature