The Effect of Information Complexity on Analysts' Use of that Information

By Marlene A. Plumlee. 2003

373 citations recorded by the source corpus.

Subfields: Accounting, Finance, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/75e844950afef17883310a99cc587773d28830cd

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Citations in the corpus

Using Psychology Theories in Archival Financial Accounting Research (2005, background): “3 Some progress has been made on this issue; a small number of archival researchers now have psychology training and/or exposure to psychology research from experimentalist colleagues, and this exposure is reflected in their research (e.g., Hand 1990; Mikhail et al. 1997; Plumlee 2003).”
Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, methodology): “In the robustness tests, we use 4 additional measures of tax avoidance: Manzon and Plesko’s (2002) book-tax difference (MPBTD), ETR differential”
Limited Attention, Information Disclosure, and Financial Reporting (2003, background): “Plumlee (2003) 6Perhaps most striking is that stock prices react to news that is already public information (Klibanoff, Lamont, and Wizman (1998), Huberman and Regev (2001), and Ho and Michaely (1988)), and to confusions in ticker symbols between stocks Rashes (2001).”
Accounting complexity, misreporting, and the consequences of misreporting (2012, background): “examined firm or organization complexity (Bushman et al. 2004), information complexity ( Plumlee 2003 ), and information overload (Schick et al. 1990 for a review), concepts not wholly unrelated to accounting complexity.”
Do Analysts Understand the Economic and Reporting Complexities of Derivatives (2016, neutral): “Along these lines, prior research finds that the complexity of mergers (Haw et al. 1994), intangibles (Barth et al. 2001), international diversification (Duru and Reeb 2002), and corporate taxes (Plumlee 2003) influence the forecasting decisions of analysts.”
Financial reporting complexity and investor underreaction to 10-K information (2009, neutral): “They speculate that this effect ‘‘may be a function of its relevance, complexity, or both.’’ Plumlee (2003) shows that analysts assimilate less complex information to a greater extent than they do more complex information (about tax-law changes).”
Costly Information Processing: Evidence from Earnings Announcements (2008, background): “For example, Plumlee (2003) argues that the complexity of information is one reason why analyst forecasts may not incorporate public information.”
The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray? (2006, background): “Past research (Plumlee 2003; Hirst and Hopkins 1998) has shown that information complexity and presentation can affect both the assimilation and weighting of information by analysts.”
Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework development (2018, background): “…IS Kim and Benbasat (2009), Koroleva and Kane (2016), Xiao and Benbasat (2007) Information characteristics Information complexity ACC, FI Plumlee (2003) ECS Hensher (2006) IS Paul and Nazareth (2010) MAR Lee and Lee (2004), Li (2016), Lurie (2004), Reutskaja and Hogarth (2009) MS Amit…”