| 書(shū)目名稱(chēng) | The Decision Usefulness of Additional Fair Value Disclosures |
| 副標(biāo)題 | One Disclosure Type |
| 編輯 | Theresa Herrmann |
| 視頻video | http://file.papertrans.cn/908/907207/907207.mp4 |
| 概述 | Publication in the field of economic science |
| 叢書(shū)名稱(chēng) | Controlling und Rechnungslegung - Managerial and Financial Accounting |
| 圖書(shū)封面 |  |
| 描述 | .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.. |
| 出版日期 | Book 2019 |
| 關(guān)鍵詞 | Experimental Research; Fair Value Accounting; IFRS; Internationa Financial Reporting Standards; Financia |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-24832-1 |
| isbn_softcover | 978-3-658-24831-4 |
| isbn_ebook | 978-3-658-24832-1Series ISSN 2524-5686 Series E-ISSN 2524-5694 |
| issn_series | 2524-5686 |
| copyright | Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019 |
|Archiver|手機(jī)版|小黑屋|
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