Name: The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does not fit all Nonprofessional Investors' Needs (Controlling und. - Managerial and Financial Accounting) (en Inglés)
Price: 175.55 PEN
Availability: InStock
Author: Theresa Herrmann
ISBN: 9783658248314

portada The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does not fit all Nonprofessional Investors' Needs (Controlling und. - Managerial and Financial Accounting) (en Inglés)

The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does not fit all Nonprofessional Investors' Needs (Controlling und. - Managerial and Financial Accounting) (en Inglés)

Formato

Libro Físico

Editorial

Springer Gabler

Autor

Theresa Herrmann

Año

2018

Idioma

Inglés

N° páginas

204

Encuadernación

Tapa Blanda

ISBN13

9783658248314

N° edición

2019

Categorías

Contabilidad

The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does not fit all Nonprofessional Investors' Needs (Controlling und. - Managerial and Financial Accounting) (en Inglés)

Theresa Herrmann (Autor) · Springer Gabler · Tapa Blanda

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Reseña del libro "The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does not fit all Nonprofessional Investors' Needs (Controlling und. - Managerial and Financial Accounting) (en Inglés)"

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.