Bøger i Controlling und Rechnungslegung - Managerial and Financial Accounting serien

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. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness.

This book analyzes the impact of digitization on management accounting in five manufacturing companies. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.