Abstract We investigate whether the effect on users’ judgment of the dis–/aggregation of line items on the face of financial statements is subject to users’ anchoring heuristics in an experimental setting. A firm’s financial performance, investment attractiveness, and tax position are judged in the absence or presence of disaggregated tax information in the statement of other comprehensive income (OCI). We do not find that such disaggregation affects users’ judgment, as long as the disaggregated amounts do not challenge the users’ anchor; however, when they do, judgments differ significantly. The results are consistent with anchoring effect theory: because financial statement complexity exceeds users’ limited cognitive processing capacity, users adjust their prior beliefs when the information received deviates strongly from anchor values. Our study contributes to the literature on impression management and on the effects of disclosure choices by exploring users’ susceptibility to the disaggregation of specific items in the face of financial statements. Our results are important for financial statement preparers, because they could consider the anchoring effect when choosing whether to disclose disaggregated line item information.

中文翻译：

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财务报表使用者的判断和分类税务披露

摘要 我们调查了用户对财务报表表面的行项目的分解/聚合判断的影响是否受用户在实验环境中的锚定启发式方法的影响。一家公司的财务业绩、投资吸引力和税收状况是在其他综合收益表 (OCI) 中不存在或存在分类税收信息的情况下判断的。我们没有发现这种分解影响用户的判断，只要分解的数量不挑战用户的锚；然而，当他们这样做时，判断就会大相径庭。结果与锚定效应理论一致：由于财务报表的复杂性超过了用户有限的认知处理能力，当接收到的信息与锚定值强烈偏离时，用户会调整他们的先验信念。我们的研究通过探索用户在面对财务报表时对特定项目分解的敏感性，为有关印象管理和披露选择的影响的文献做出贡献。我们的结果对财务报表编制者很重要，因为他们在选择是否披露分列项目信息时可以考虑锚定效应。