Final answer:
An accurate response to the question on the Dichev study cannot be provided without direct access to the study's findings. It is important to avoid speculating on CFO beliefs without the proper study data. Clarity and transparency in financial reporting are generally key to gaining investor trust.
Step-by-step explanation:
The Dichev study is not directly mentioned in the provided reference material, and as such, without access to the specific study's findings, it would be inappropriate to guess or assume conclusions about what CFOs believe regarding investors' anticipations, the transparency of earnings, convergence of U.S. GAAP to IFRS, their discretion in financial reporting, or the quality of earnings reported under current GAAP standards.
Financial reporting and CFO perspectives can be complex and multifaceted issues that should be informed by direct study data rather than inferred from tangentially related information.
However, it can be deduced that as companies become established, imperfect information becomes less of a barrier for outside investors such as bondholders and shareholders. This increased availability of information regarding the company's financial status makes those outside investors more willing to provide financial capital. This reflects the importance of transparency and clarity in financial reporting, which may align with general preferences for CFOs to ensure high-quality earnings reports and clear financial communication to build investor confidence.