img Leseprobe Leseprobe

The Decision Usefulness of Additional Fair Value Disclosures

One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs

Theresa Herrmann

PDF
ca. 53,49
Amazon iTunes Thalia.de Weltbild.de Hugendubel Bücher.de ebook.de kobo Osiander Google Books Barnes&Noble bol.com Legimi yourbook.shop Kulturkaufhaus ebooks-center.de
* Affiliatelinks/Werbelinks
Hinweis: Affiliatelinks/Werbelinks
Links auf reinlesen.de sind sogenannte Affiliate-Links. Wenn du auf so einen Affiliate-Link klickst und über diesen Link einkaufst, bekommt reinlesen.de von dem betreffenden Online-Shop oder Anbieter eine Provision. Für dich verändert sich der Preis nicht.

Springer Fachmedien Wiesbaden img Link Publisher

Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft

Beschreibung

Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.

Weitere Titel in dieser Kategorie
Cover Double Takes
John Goodchild
Cover Environomics
Dharshini David
Cover Soft Skills
Mihnea Moldoveanu
Cover Exit On Top
Brooke Lively
Cover Disciplined Agility (DAD)
Geoff D. Washington
Cover German Profit Taxes
Christian Lösel
Cover German Profit Taxes
Gernot Brähler

Kundenbewertungen

Schlagwörter

IFRS, Experimental Research, Internationa Financial Reporting Standards, Financial Accounting, Fair Value Accounting