Vorliegende Sprache |
eng |
Hinweise auf parallele Ausgaben |
516708767 Erscheint auch als (Druck-Ausgabe): ‡Herrmann, Theresa: ¬The¬ decision usefulness of additional fair value disclosures |
ISBN |
978-3-658-24831-4 |
978-3-658-24833-8 |
Name |
Herrmann, Theresa ¬[VerfasserIn]¬ |
T I T E L |
¬The¬ Decision Usefulness of Additional Fair Value Disclosures |
Zusatz zum Titel |
One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs |
Verlagsort |
Wiesbaden |
Verlag |
Springer Fachmedien Wiesbaden |
Erscheinungsjahr |
2019 |
2019 |
Umfang |
Online-Ressource (XIX, 181 p. 1 illus, online resource) |
Reihe |
Controlling und Rechnungslegung - Managerial and Financial Accounting |
Titelhinweis |
Erscheint auch als (Druck-Ausgabe): ‡Herrmann, Theresa: ¬The¬ decision usefulness of additional fair value disclosures |
Printed editionISBN: 978-3-658-24831-4 |
Printed editionISBN: 978-3-658-24833-8 |
ISBN |
ISBN 978-3-658-24832-1 |
Klassifikation |
KF |
KFCM |
KF |
BUS001040 |
657 |
HF5601-5688 |
HF5667-5668.252 |
Kurzbeschreibung |
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 |
2. Kurzbeschreibung |
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 |
1. Schlagwortkette |
Rechnungswesen |
Kapitalmarkt |
Investitionsentscheidung |
Information |
ANZEIGE DER KETTE |
Rechnungswesen -- Kapitalmarkt -- Investitionsentscheidung -- Information |
SWB-Titel-Idn |
516256254 |
Signatur |
Springer E-Book |
Bemerkungen |
Elektronischer Volltext - Campuslizenz |
Elektronische Adresse |
$uhttps://doi.org/10.1007/978-3-658-24832-1 |
Internetseite / Link |
Volltext |
Siehe auch |
Volltext |