rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: Decision Usefulness of Additional Fair Value Disclosures
    sub title: One Disclosure Type Does Not Fit All Nonprofessional Investors' Needs
  name:
    name part: Herrmann, Theresa.
    role:
      role term: creator
    role:
      role term: author.
    role:
      role term: aut
    role:
      role term: http://id.loc.gov/vocabulary/relators/aut
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2019
    edition: 1st ed. 2019.
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XIX, 181 p. 1 illus. online resource.
  abstract: 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. Contents Financial Reporting for Capital Market Participants Differences in Information Needs and Usage by Capital Providers Theoretical Background and Predictions on Facilitating the Usage of Disclosures for Investors Experimental Results Target Groups Researchers and students in the field of business administration with focus on international financial accounting Experts and managers in the area of international financial accounting The Author Dr. Theresa Herrmann completed her doctoral study under the supervision of Prof. Dr. Maik Lachmann at the department of financial accounting and management control at Technische Universität Berlin.
  table of contents: Financial Reporting for Capital Market Participants -- Differences in Information Needs and Usage by Capital Providers -- Theoretical Background and Predictions on Facilitating the Usage of Disclosures for Investors -- Experimental Results.
  note: by Theresa Herrmann.
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Accounting/Auditing
  subject:
    topic: Financial Accounting
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: Controlling und Rechnungslegung - Managerial and Financial Accounting
  identifier: 9783658248321
  identifier: https://doi.org/10.1007/978-3-658-24832-1
  record info:
    record creation date: 181228
    record change date: 20191025221723.0
    record identifier: 978-3-658-24832-1