Erschienen: 14.01.2019 Abbildung von Herrmann | The Decision Usefulness of Additional Fair Value Disclosures | 1st ed. 2019 | 2019 | One Disclosure Type Does Not F...

Herrmann

The Decision Usefulness of Additional Fair Value Disclosures

One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs

Buch. Softcover

1st ed. 2019. 2019

xix, 181 S. 1 s/w-Abbildung, Bibliographien

In englischer Sprache

Springer Gabler. ISBN 978-3-658-24831-4

Format (B x L): 14,8 x 21 cm

Gewicht: 273 g

Produktbeschreibung

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.

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