Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

By J. Dietrich, Steven J. Kachelmeier, D. Kleinmuntz, Thomas J. Linsmeier. 2001

128 citations recorded by the source corpus.

Subfields: Accounting, Finance, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/c14edf76bb03617469423fda42d584210830e67a

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Citations in the corpus

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements (2006, background): “One way to mitigate the bias from overweighting salient information is to ‘‘repackage’’ the information so that the evaluation and integration processes consume less cognitive resources ( Dietrich et al. 2001 ).”
Good Day Sunshine: Stock Returns and the Weather (2003, background): “, Ashton (1976), Maines and McDaniel (2000), and Dietrich et al. (2001), and the review of experimental research of Libby, Bloomfield, and Nelson (2001)).”
Experimental Research in Financial Accounting (2002, background): “…more direct test of this hypothesis would be to give all traders the same information (e.g., a complete financial statement), and vary the ease with which the information can be analyzed (as in Dietrich et al. 2000), as well as the traders’ knowledge and training that would help with such analysis.”
Independence in Appearance and in Fact: An Experimental Investigation* (2003, background): “Related research on the efficiency of experimental markets includes Ackert et al. 1996; Bloomfield and Libby 1996; Bloomfield and Wilks 2000: Dietrich et al 2001; Ganguly et al. 1994; Kachelmeier 1996b; and Libby et al. 2001.”
Limited Attention, Information Disclosure, and Financial Reporting (2003, unknown): “…amortized versus the use of pooling-of-interest (Hopkins et al., 2000) and the inclusion of other comprehensive income items in the income statement rather than in the statement of changes in shareholders' equity (Hirst and Hopkins, 1998), as well as in market settings (Dietrich et al., 2001).”