The Decision Usefulness of Additional Fair Value Disclosures One Dis
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 disclosu
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Theresa Herrmann
The Decision Usefulness of Additional Fair Value Disclosures One Disclosure Type Does Not Fit All Nonprofessional Investors' Needs
Controlling und Rechnungslegung – Managerial and Financial Accounting Reihe herausgegeben von M. Lachmann, Berlin, Deutschland
In dieser Reihe werden aktuelle Forschungserkenntnisse im Bereich Controlling und Rechnungslegung publiziert. Methodisch liegt der Schwerpunkt auf empirischen und experimentellen Studien, die den Erkenntnisstand für Wissenschaft und Praxis erweitern und vertiefen. Forschungsarbeiten, die in dieser Reihe veröffentlicht werden, nehmen eine innovative Sichtweise auf aktuelle Themenstellungen im Bereich Controlling oder Rechnungslegung ein und generieren auf Basis anspruchsvoller Forschungsmethoden neuartige wissenschaftliche Erkenntnisse. Ein Fokus wird dabei auf verhaltensorientierte Aspekte von Controlling und Rechnungslegung gelegt. This series aims to provide an outlet for recent research in the areas of managerial and financial accounting. It includes empirical and experimental studies that contribute to a deeper understanding of accounting theory and practice. Research published in this series takes an innovative view on current topics in managerial and financial accounting to provide novel insights based on rigorous research design. A focus of this series are behavioral aspects of managerial and financial accounting.
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Theresa Herrmann
The Decision Usefulness of Additional Fair Value Disclosures One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs With a foreword by Prof. Dr. Maik Lachmann
Theresa Herrmann Berlin, Germany Dissertation Technische Universität Berlin, 2018 u. d. T. The decision usefulness of additional disclosures on fair value estimates for nonprofessional investors: One disclosure type does not fit all
ISSN 2524-5686 ISSN 2524-5694 (electronic) Controlling und Rechnungslegung – Managerial and Financial Accounting ISBN 978-3-658-24831-4 ISBN 978-3-658-24832-1 (eBook) https://doi.org/10.1007/978-3-658-24832-1 Library of Congress Control Number: 2018965238 Springer Gabler © Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the adv
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