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Decision Usefulness of Additional Fair Value Disclosures - Theresa Herrmann - Bog

- One Disclosure Type Does Not Fit All Nonprofessional Investors' Needs

Bag om Decision Usefulness of Additional Fair Value Disclosures

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.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783658248314
  • Indbinding:
  • Paperback
  • Sideantal:
  • 181
  • Udgivet:
  • 7. januar 2019
  • Udgave:
  • 12019
  • Vægt:
  • 273 g.
  • 2-15 hverdage.
  • 17. december 2024
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Forlænget returret til d. 31. januar 2025

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Beskrivelse af Decision Usefulness of Additional Fair Value Disclosures

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.

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