MétaCan
Menu
Back to cohort
Record W4411006547 · doi:10.1111/1911-3838.12406

Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion‐Understanding Ability<sup>*</sup>

2025· article· en· W4411006547 on OpenAlexaffvenue
Michael J. Wynes

Bibliographic record

VenueAccounting Perspectives · 2025
Typearticle
Languageen
FieldDecision Sciences
TopicDecision-Making and Behavioral Economics
Canadian institutionsUniversity of Saskatchewan
Fundersnot available
KeywordsAffect (linguistics)EarningsPsychologyJoint (building)BusinessAccountingCommunication

Abstract

fetched live from OpenAlex

ABSTRACT This study uses an experiment to investigate the influence of investors' irrelevant feelings (e.g., positive vs. negative) on their financial judgments, with a specific focus on the role that emotion‐understanding ability plays in mitigating their biases. The participants in the experiment were exposed to emotionally charged social media posts before a positive earnings announcement was made by a company in which they had invested. The results indicate that investors with lower emotion‐understanding ability displayed biased judgments influenced by their feelings that were evoked by irrelevant content. Notably, the findings show that the negative and positive feelings elicited by irrelevant information led to lower investor judgments. Conversely, those with higher emotion‐understanding ability were able to resist these biases, focusing on the relevant information. This research underscores the critical role of emotional intelligence in financial decision‐making and highlights how investors' feelings can inadvertently distort their perceptions, particularly in environments saturated with irrelevant, emotionally charged information, such as social media.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.007
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.165
Threshold uncertainty score0.812

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.007
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.001
Scholarly communication0.0010.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.062
GPT teacher head0.358
Teacher spread0.296 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes2
Has abstractyes

Explore more

Same venueAccounting PerspectivesSame topicDecision-Making and Behavioral EconomicsFrench-language works237,207