Citation

Gan, Chin Yee and Ahmad, Zauwiyah and Chong, Lee Lee (2025) Impact of reporting format of unrealized gain or loss of equity investment on investors’ risk perception. Cogent Business & Management, 12 (1). p. 488179. ISSN 2331-1975

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Abstract

The purpose of this study is to investigate how the presentation of unrealized gain or loss of equity investment not held for trading purposes, moderated by the volatilities of unrealized gain or loss of such equity investment and stability of share price, affect investors’ risk perception. This study used an experimental approach with a psychology framework to explore the research objectives. The finding demonstrates that volatility of unrealized gain or loss of equity investments influences investors’ risk perception when it is presented in a profit or loss statement given that the share price trend is stable. Similarly, when unrealized gain or loss was non-volatile and unrealized gain or loss of such equity investments was presented in the profit or loss statement, investors will focus on stability of share price when assessing the risk of the company.

Item Type:	Article
Uncontrolled Keywords:	iFrs 9; unrealised gain or loss of equity investments; presentation format; volatility of unrealised gain or loss of equity investments; stability of share price; investors’ risk perception; insurance company
Subjects:	H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	30 Apr 2025 02:41
Last Modified:	30 Apr 2025 02:41
URII:	http://shdl.mmu.edu.my/id/eprint/13717

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