A Model for Users' Understanding of Information Overload in Financial Reporting

Abu Alia, M., Abdeljawad, I., Jallad, S. E., & Rashid, M. (2022). Voluntary disclosure-cost of equity nexus and the moderating role of corporate governance: Evidence from an extremely politically unstable context. International Journal of Islamic and Middle Eastern Finance and Management, 15(6), 1035-1052. https://doi.org/10.1108/IMEFM-02-2021-0069

Ajina, A., Sougne, D., & Lakhal, F. (2015). Corporate disclosures, information asymmetry and stock-market liquidity in France. Journal of Applied Business Research (JABR), 31(4), 1223-1238.‏ https://doi.org/10.19030/jabr.v31i4.9297

Ashton, D., Dunmore, P., & Tippett, M. (2004). Double entry bookkeeping and the distributional properties of a firm's financial ratios. Journal of Business Finance & Accounting, 31(5-6), 583-606.‏ https://doi.org/10.1111/j.0306-686X.2004.00550.x

Ayal, S., Rusou, Z., Zakay, D., & Hochman, G. (2015). Determinants of judgment and decision making quality: The interplay between information processing style and situational factors. Frontiers in Psychology, 6(A), 139731.‏ https://doi.org/10.3389/fpsyg.2015.01088

Barrett, L. F., Tugade, M. M., & Engle, R. W. (2004). Individual differences in working memory capacity and dual-process theories of the mind. Psychological Bulletin, 130(4), 553.‏ https://psycnet.apa.org/doi/10.1037/0033-2909.130.4.553

Bernales, A., Valenzuela, M., & Zer, I. (2022). Effects of information overload on financial markets: How much is too much? SSRN 3904916, 1-44.

      https://dx.doi.org/10.2139/ssrn.3904916

Bertomeu, J., Vaysman, I., & Xue, W. (2021). Voluntary versus mandatory disclosure. Review of Accounting Studies, 26(2), 658-692.

Biddle, G. C., Hilary, G., & Verdi, R. S. (2010). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.‏ https://doi.org/10.1016/j.jacceco.2009.09.001

Binh, T. Q. (2012). Voluntary disclosure information in the annual reports of non financial listed companies: The case of Vietnam. Journal of Applied Economics and Business Research, 2(2), 69-90.‏

Bluvstein, D., Evered, S. J., Geim, A. A., Li, S. H., Zhou, H., Manovitz, T., Kalinowski, M., Ebadi, S., Keesling, A., & Lukin, M. D. (2024). Logical quantum processor based on reconfigurable atom arrays. Nature, 626(7997), 58-65.

Bozanic, Z., & Thevenot, M. (2015). Qualitative disclosure and changes in Sell-Side financial analysts' information environment. Contemporary Accounting Research, 32(4), 1595-1616.‏ https://doi.org/10.1111/1911-3846.12123

Corbin, J., & Strauss, A. (2015). Basics of qualitative research: Techniques and procedures for developing grounded theory. Sage publications.

Dou, Y., Hope, O. K., Thomas, W. B., & Zou, Y. (2018). Blockholder exit threats and financial reporting quality. Contemporary Accounting Research, 35(2), 1004-1028.‏ https://doi.org/10.1111/1911-3846.12404

Eissa, A. M., Diab, A., Almutairi, M. O., & Abdelrhman, A. N. (2024). Information overload and individual investors perceptions of investment risk: evidence from saudi arabia. International Journal of Business and Society, 25(1), 49-67.‏ https://doi.org/10.33736/ijbs.6890.2024

Forbes, S. J., Lederman, M., & Wither, M. J. (2019). Quality disclosure when firms set their own quality targets. International Journal of Industrial Organization, 62, 228-250.‏ https://doi.org/10.1016/j.ijindorg.2018.04.001

George, A. S. (2024). Digital hoarding: The rising environmental and personal costs of information overload. Partners Universal Multidisciplinary Research Journal, 1(2), 51-67. https://doi/org/10.5281/zenodo.12802575

Ginns, P. (2006). Integrating information: A meta-analysis of the spatial contiguity and temporal contiguity effects. Learning and Instruction, 16(6), 511-525.

      ‏ https://doi.org/10.1016/j.learninstruc.2006.10.001

Glaeser, S. (2019). The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics, 66(1), 163-193.‏ https://doi.org/10.1016/j.jacceco.2018.04.002

Gonzalez, N. (2017). Different investors–different decisions: On individual use of gain, loss and interest rate information. Journal of Behavioral and Experimental Finance, 15, 59-65.‏ https://doi.org/10.1016/j.jbef.2017.07.001

Guay, W., Samuels, D., & Taylor, D. (2016). Guiding through the fog: Financial statement complexity and voluntary disclosure. Journal of Accounting and Economics, 62(2-3), 234-269.‏ https://doi.org/10.1016/j.jacceco.2016.09.001

Hartmann, M., & Weißenberger, B. E. (2024). Information overload research in accounting: A systematic review of the literature. Management Review Quarterly, 74(3), 1619-1667. https://doi.org/10.1007/s11301-023-00343-7

Henderson, E. (2016). Users' perceptions of financial statement note disclosure and the theory of information overload.‏ Scottsdale.

Herbig, P. A., & Kramer, H. (1994). The effect of information overload on the innovation ChoiceProcess: innovation overload. Journal of Consumer Marketing, 11(2), 45-54.‏ https://doi.org/10.1108/07363769410058920

Hua, J. (2011). The impact of information uncertainty on stock price performance and managers' equity financing decision [Unpoblished doctoral dissertation].‏ Durham University

Hung, Y. S., & Cheng, Y. C. (2018). The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis. Asia Pacific Management Review, 23(2), 72-85.‏ https://doi.org/10.1016/j.apmrv.2017.09.002

Ji, Q., Ha, L., & Sypher, U. (2014). The role of news media use and demographic characteristics in the possibility of information overload prediction. International Journal of Communication, 8, 16.‏

Jonas, G. J., & Blanchet, J. (2000). Assessing quality of financial reporting. Accounting Horizons, 14(3), 353.‏

Klausegger, C., & Sinkovics, R. R. (2007). Information overload: a cross-national investigation of influence factors and effects. Marketing Intelligence & Planning, 25(7), 691-718.‏ https://doi.org/10.1108/02634500710834179

Koonce, L., Leitter, Z., & White, B. J. (2019). Linked balance sheet presentation. Journal of Accounting and Economics, 68(1), 101237.‏ https://doi.org/10.1016/j.jacceco.2019.101237

Mechelli, A., Cimini, R., & Mazzocchetti, F. (2017). The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study: Utilidad de la divulgación del modelo de negocio para los criterios de inversores en entidades financieras. Un estudio europeo. Revista de Contabilidad-Spanish Accounting Review, 20(1), 1-12.‏ https://doi.org/10.1016/j.rcsar.2016.03.002

Miller, B. P. (2010). The effects of reporting complexity on small and large investor trading. The Accounting Review, 85(6), 2107-2143.‏ https://doi.org/10.2308/accr.00000001

Nurcholisah, K. (2016). The effects of financial reporting quality on information asymmetry and its impacts on investment efficiency. International Journal of Economics, Commerce and Management, 4(5), 838-850.‏

Plumlee, M. A. (2003). The effect of information complexity on analysts' use of that information. The Accounting Review, 78(1), 275-296.‏ https://doi.org/10.2308/accr.2003.78.1.275

Ragland, L., & Reck, J. L. (2016). The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments. Advances in Accounting, 34, 77-89.‏ https://doi.org/10.1016/j.adiac.2016.07.006

Ruff, J. (2002). Information overload: Causes, symptoms and solutions. Harvard Graduate School of Education, 1(1), 1-13.‏

Rummel, J., Wöstenfeld, F. O., Steindorf, L., & Röer, J. P. (2024). Effects of cognitive load on perceived internal and external distraction and their relationship with attentional control. Journal of Cognitive Psychology, 36(1), 165-181.

       https://doi.org/10.1080/20445911.2023.2273576

Wardhani, R. (2019). The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia. Asian Review of Accounting, 27(3), 373-400.‏ https://doi.org/10.1108/ARA-03-2018-0083

You, H., & Zhang, X. J. (2009). Financial reporting complexity and investor underreaction to 10-K information. Review of Accounting Studies, 14, 559-586.‏ https://doi.org/10.1007/s11142-008-9083-2

Zhang, G., Cao, J., & Liu, D. (2023). Examining the influence of information overload on consumers’ purchase in live streaming: A heuristic-systematic model perspective. Plos One, 18(8), e0284466. https://doi.org/10.1371/journal.pone.0284466

Zhao, J., & Gan, Q. (2024). The more the merrier? The impact of information overload on stock price synchronicity: Evidence from China. Finance Research Letters, 62, 105082. https://doi.org/10.1016/j.frl.2024.105082