The Decision Usefulness of Additional Fair Value Disclosures One Disclosure Type Does Not Fit All Nonprofessional Investors' Needs /

• Main Author: Herrmann, Theresa (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2019.
• Edition: 1st ed. 2019.
• Series: Controlling und Rechnungslegung - Managerial and Financial Accounting,
• Subjects: Accounting.; Bookkeeping .; Accounting/Auditing.; Financial Accounting.

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 (ga...