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The Decision Usefulness of Additional Fair Value Disclosures = One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	The Decision Usefulness of Additional Fair Value Disclosures/ by Theresa Herrmann.
其他題名:	One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs /
作者:	Herrmann, Theresa.
面頁冊數:	XIX, 181 p. 1 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	https://doi.org/10.1007/978-3-658-24832-1
ISBN:	9783658248321

The Decision Usefulness of Additional Fair Value Disclosures = One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs /
Herrmann, Theresa.

The Decision Usefulness of Additional Fair Value DisclosuresOne Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs /[electronic resource] :by Theresa Herrmann. - 1st ed. 2019. - XIX, 181 p. 1 illus.online resource. - Controlling und Rechnungslegung - Managerial and Financial Accounting,2524-5686. - Controlling und Rechnungslegung - Managerial and Financial Accounting,.

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.

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.

ISBN: 9783658248321

Standard No.: 10.1007/978-3-658-24832-1doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

The Decision Usefulness of Additional Fair Value Disclosures = One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs /
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