Corporate Disclosures and the Decision-Making Process of Financial Investors

Abstract

As the first substudy established a link between corporate disclosures and financial figures that represent the risk assessment of investors, a logical next step would be to research the decision processes of investors more comprehensively in order to understand the observed and tested phenomenon. Consequently, the aim of this substudy is to analyze the assessment of information from corporate disclosures and their impacts on the decision making of financial investors with respect to specific scenarios and personal attributes.