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The decision usefulness of additiona...

Herrmann, Theresa.

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

Record Type:	Electronic resources : Monograph/item
Title/Author:	The decision usefulness of additional fair value disclosures/ by Theresa Herrmann.
Reminder of title:	one disclosure type does not fit all nonprofessional investors' needs /
Author:	Herrmann, Theresa.
Published:	Wiesbaden :Springer Fachmedien Wiesbaden : : 2019.,
Description:	xix, 181 p. :ill., digital ;24 cm.
[NT 15003449]:	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.
Contained By:	Springer eBooks
Subject:	Fair value - Accounting. -
Online resource:	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. - 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

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

744488
Fair value
--Accounting.

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

Dewey Class. No.: 658.15

The decision usefulness of additional fair value disclosures = one disclosure type does not fit all nonprofessional investors' needs /
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300 $a xix, 181 p. : $b ill., digital ; $c 24 cm.
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505 0 $a 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.
520 $a 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.
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