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The decision usefulness of additiona...

Herrmann, Theresa.

The decision usefulness of additional fair value disclosuresone disclosure type does not fit all nonprofessional investors' needs /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The decision usefulness of additional fair value disclosuresby Theresa Herrmann.
其他題名:	one disclosure type does not fit all nonprofessional investors' needs /
作者:	Herrmann, Theresa.
出版者:	Wiesbaden :Springer Fachmedien Wiesbaden :2019.
面頁冊數:	xix, 181 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
標題:	Fair valueAccounting.
電子資源:	https://doi.org/10.1007/978-3-658-24832-1
ISBN:	9783658248321$q(electronic bk.)

The decision usefulness of additional fair value disclosuresone 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. - Wiesbaden :Springer Fachmedien Wiesbaden :2019. - xix, 181 p. :ill., digital ;24 cm. - 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 Universitat Berlin.

ISBN: 9783658248321$q(electronic bk.)

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

209936
Fair value
--Accounting.

LC Class. No.: HF5681.V3 / H47 2019

Dewey Class. No.: 658.15

The decision usefulness of additional fair value disclosuresone disclosure type does not fit all nonprofessional investors' needs /
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