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Investors Assessment of the Credibility of Management Disclosures

Okafor, Chinwuba A. and Ogiedu, Killian (2011) Investors Assessment of the Credibility of Management Disclosures. JORIND, 9 (2). pp. 366-376. ISSN 1596 – 8308

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Abstract

The objective of this study, is to examine the issue of the assessment of the credibility of management disclosures about a company from the perspective of the investors. It presents the results from a questionnaire survey of a sample of financial Analysts, accountants and other investor. The data were analyzed using the one way analysis of variance (ANOVA). The study found that management situational incentives, internal and external assurance and other characteristics of the disclosure itself, were the factors investors considered to affect the credibility of management Disclosures. The study recommends that investors should take these factors into consideration when assessing management disclosures. The study also recommends that management should also take these factors into consideration when preparing their disclosures if they want to improve on their credibility.

Item Type: Article
Uncontrolled Keywords: Investors, Assessment , Disclosures , Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Solomon Bayoko
Date Deposited: 07 Oct 2014 11:33
Last Modified: 07 Oct 2014 11:33
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/2804

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