... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Cognitive effort Decision-making Information processing Integrated reporting Investors Presentation format Sustainability reporting The growing...

... to examine how users interact with different presentation formats for business model disclosures and how this affects the effectiveness and efficiency of the disclosures. Using pupillometry, the impacts of presentation format on arousal are also examined, in addition to the mediating effect of arousal...