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Journals / Doğuş Üniversitesi Dergisi / 2019 / Cilt: 20 - Sayı: 1

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

UFRS Temelli Bir Dipnotta Somut Dilin Belirginleştirilmesi. Bu Yatırım İsteğinin Artmasında Etkili olabilir mi?

Emre CENGİZ
Pages
127–140
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:IFRS International Financial Reporting Standards suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language.
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Key Findings & Data:Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm.
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Conclusion & Impact:This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Finansal dipnot · Yatırımcı Yeterliliği · Somut Dil

Abstract

IFRS International Financial Reporting Standards suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.

Özet

Uluslararası Finansal Raporlama Standartları UFRS , finansal dipnotların karar vericiler için gerekli ve ilgili bilgileri sade ve somut bir dille ifade edilmesi gerektiğini belirtmektedir. Böylelikle, bu çalışma UFRS temelli bir dipnottaki somut ifadelerin belirginleştirilmesinin, yatırımcıların o firmaya olan yatırım isteğini arttırdığını gösteren deneysel sonuçlar sunmaktadır. Çalışma, dilsel seçimlerin; yatırımcılar tarafından finansal enstrümanların seçimindeki karar sürecine nasıl etki yaptığını gösteren ve somut dilin belirginleştirilmesinin yatırım isteğini arttırdığını gösteren daha önceki deneysel çalışmalara katkı sağlamaktadır

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Cite This Article

CENGİZ, E. (2019). Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?. Doğuş Üniversitesi Dergisi, Cilt: 20 - Sayı: 1, 127–140. https://ajindex.com/articles/125410

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