Akademik Veri Yönetim Sistemi
Beykoz Akademi Dergisi, cilt.8, sa.2, ss.376-395, 2020 (Hakemli Dergi)
Abstract Although the selection of accounting information sources has been investigated across financial information user groups, few studies have explored the risk tolerance behavior of investors and its influence on source selection. This is unfortunate as it is notably acknowledged that risk tolerance level plays an important role in the decision-making behavior of an individual. This study makes use of the Step-Wise Weight Assessment Ratio Analysis (SWARA) approach, one of the newest criteria weight assessment method proposed for multi-criteria decision making. Twenty-four information sources (such as; financial reports, profit announcements, company presentations and CSR reports etc.) usage are evaluated under SWARA. The sample is divided into; risk averse, neutral and seeking investors. The results of the study indicate that information source selection differs between risk groups. Keywords: Users of Financial Information, Risk Tolerance, SWARA, Decision Making, Accounting Information
https://dergipark.org.tr/en/download/article-file/1497745