Gooden and Holden accepted for publication in Data in Brief

Eric Gooden, associate professor in accountancy, and Nicole Holden, assistant professor in accountancy, had their paper, "Long-Term Management Reporting Credibility Data from an Accounting Experiment," accepted for publication in Data in Brief.

The pair's study compares how short term investors differ from long term investors in regard to decisions making, particularly in the face of negative earnings news.

In a controlled experiment, participants assumed the roles of either existing shareholders or prospective buyers of a fictional company. After reviewing identical information, both sides provided an initial assessment of management credibility. Some participants received forthcoming disclosure about negative earnings, while others were kept in the dark. Shortly after this assessment participants decided whether to "invest" before receiving an official announcement of poor financial results. After a two-week reflection period participants were allowed to revisit their credibility assessments and provide feedback to management.

The study highlights how different companies have different approaches to shaping investor trust and offers ideas for how organizations can maintain credibility even in challenging financial moments.

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