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

• Κύριος συγγραφέας: Herrmann, Theresa (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2019.
• Έκδοση: 1st ed. 2019.
• Σειρά: Controlling und Rechnungslegung - Managerial and Financial Accounting,
• Θέματα: 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...

Πίνακας περιεχομένων:

• 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.