Eye-tracking measures for cognitive effort of non-professional investors in decision-making

The main participant dataset was collected using z-Tree and Tobii eye-tracking devices and processed and analyzed using SPSS. This dataset was used to determine the effect of presentation dimensions of integrated reporting on the cognitive effort of individual non-professional investors during the decision-making process. The main participant dataset contains all data collected from the 256 main participants, including decision data and eye-tracking data across all eight treatment groups in a 2 x 2 x 2 experiment. Data was collated and processed using Excel and R and analyzed with SPSS. The pilot study and the benchmark group data were collected through a Qualtrics questionnaire and therefore only contain decision data and no eye-tracking data. These participants were only presented with two treatments and not the full set of eight treatments. Data was analyzed using SPSS.