Long-term management reporting credibility data from an accounting experiment
Year: 2026
Type: data-paper
Abstract: The data reports the results of an experiment used to examine whether short-horizon investors differ from long-horizon investors in their sensitivity to truthful disclosure regarding negative earnings news. We used an experimental methodology to isolate the impact of Investment Horizon and Forthcomingness on investors' long-term management credibility assessments. Specifically, participants assumed the role of either a long-horizon current investor (already owned shares) or a short-horizon prospective investor (contemplating an investment decision) in a fictional company. Participants were then given identical information regarding the firm and asked to make an initial credibility assessment. Subsequently, participants either received forthcoming disclosure from company management regarding negative earnings news (Forthcomingness) or the participant did not receive disclosure. Short-horizon investors then made an investment decision regarding an investment position in the firm, and all participants received negative earnings news regarding the firm. Participants returned two-weeks later to make final credibility assessments of company management as part of the post-experimental questionnaire.
Source: Data in Brief
Authors: Eric Gooden, Nicole Holden
Institution: Boise State University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $1,220
OpenAlex ID: W7123712427