Fair Value Accounting: Implications for Users of Financial Statements
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt
Peter Lang, Internationaler Verlag der Wissenschaften
2012
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Preface; Foreword; Contents; Contents; Index of figures; Index; Index of tables; Index of formulas; Index of abbreviations; Index of symbols; 1 Introduction; 1.1 Groundwork; 1.2 Scientific research strategy and conceptualization; 2 Conceptual grounding; 2.1 Fair value accounting; 2.2 Users of financial statements; 3 Related empirical literature; 3.1 Relevance of fair value accounting; 3.2 Reliability of fair value accounting; 3.3 Predictability of accounting numbers; 3.4 Summary and research gap; 4 Theory and hypotheses development; 4.1 Theoretical foundation; 4.2 Hypotheses development 5 Analysis of financial analysts' forecasts5.1 Methodological approach; 5.2 Results; 5.3 Discussion; 6 Analysis of investors' judgments and investment decisions; 6.1 Methodological approach; 6.2 Results; 6.3 Discussion; 7 Conclusion; 7.1 Summary and main findings; 7.2 Implications and contribution; 7.3 Limitations and perspectives; Appendix; Appendix A: Empirical analysis of financial analysts' forecasts; Appendix B: Empirical analysis of investors' judgments and investment decisions; Appendix C: Experiment materials; Bibliography |
| Beschreibung: | 1 Online-Ressource (321 pages) |
| ISBN: | 9783653012507 3653012503 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV042741546 | ||
| 003 | DE-604 | ||
| 005 | 20170405 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 150806s2012 |||| o||u| ||||||eng d | ||
| 020 | |a 9783653012507 |c electronic bk. |9 978-3-653-01250-7 | ||
| 020 | |a 3653012503 |c electronic bk. |9 3-653-01250-3 | ||
| 035 | |a (OCoLC)829460817 | ||
| 035 | |a (DE-599)BVBBV042741546 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 082 | 0 | |a 657.45 | |
| 082 | 0 | |a 657/.45 | |
| 100 | 1 | |a Bachert, Kristian |d 1983- |e Verfasser |0 (DE-588)1022222872 |4 aut | |
| 245 | 1 | 0 | |a Fair Value Accounting |b Implications for Users of Financial Statements |
| 264 | 1 | |a Frankfurt |b Peter Lang, Internationaler Verlag der Wissenschaften |c 2012 | |
| 300 | |a 1 Online-Ressource (321 pages) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Preface; Foreword; Contents; Contents; Index of figures; Index; Index of tables; Index of formulas; Index of abbreviations; Index of symbols; 1 Introduction; 1.1 Groundwork; 1.2 Scientific research strategy and conceptualization; 2 Conceptual grounding; 2.1 Fair value accounting; 2.2 Users of financial statements; 3 Related empirical literature; 3.1 Relevance of fair value accounting; 3.2 Reliability of fair value accounting; 3.3 Predictability of accounting numbers; 3.4 Summary and research gap; 4 Theory and hypotheses development; 4.1 Theoretical foundation; 4.2 Hypotheses development | ||
| 500 | |a 5 Analysis of financial analysts' forecasts5.1 Methodological approach; 5.2 Results; 5.3 Discussion; 6 Analysis of investors' judgments and investment decisions; 6.1 Methodological approach; 6.2 Results; 6.3 Discussion; 7 Conclusion; 7.1 Summary and main findings; 7.2 Implications and contribution; 7.3 Limitations and perspectives; Appendix; Appendix A: Empirical analysis of financial analysts' forecasts; Appendix B: Empirical analysis of investors' judgments and investment decisions; Appendix C: Experiment materials; Bibliography | ||
| 650 | 7 | |a BUSINESS & ECONOMICS / Auditing |2 bisacsh | |
| 650 | 7 | |a Fair value / Accounting |2 fast | |
| 650 | 7 | |a Financial statements |2 fast | |
| 650 | 7 | |a Securities / Prices / Accounting |2 fast | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Fair value |x Accounting | |
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Securities |x Prices |x Accounting | |
| 650 | 0 | 7 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |D s |
| 689 | 0 | |8 2\p |5 DE-604 | |
| 856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542553 |x Aggregator |3 Volltext |
| 912 | |a ZDB-4-EBU |a ZDB-4-NLEBK | ||
| 940 | 1 | |q FLA_PDA_EBU | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028172415 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804174955586256896 |
|---|---|
| any_adam_object | |
| author | Bachert, Kristian 1983- |
| author_GND | (DE-588)1022222872 |
| author_facet | Bachert, Kristian 1983- |
| author_role | aut |
| author_sort | Bachert, Kristian 1983- |
| author_variant | k b kb |
| building | Verbundindex |
| bvnumber | BV042741546 |
| collection | ZDB-4-EBU ZDB-4-NLEBK |
| ctrlnum | (OCoLC)829460817 (DE-599)BVBBV042741546 |
| dewey-full | 657.45 657/.45 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.45 657/.45 |
| dewey-search | 657.45 657/.45 |
| dewey-sort | 3657.45 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03024nmm a2200505zc 4500</leader><controlfield tag="001">BV042741546</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170405 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">150806s2012 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783653012507</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">978-3-653-01250-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3653012503</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">3-653-01250-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)829460817</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042741546</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.45</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.45</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bachert, Kristian</subfield><subfield code="d">1983-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1022222872</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Fair Value Accounting</subfield><subfield code="b">Implications for Users of Financial Statements</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Frankfurt</subfield><subfield code="b">Peter Lang, Internationaler Verlag der Wissenschaften</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (321 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Preface; Foreword; Contents; Contents; Index of figures; Index; Index of tables; Index of formulas; Index of abbreviations; Index of symbols; 1 Introduction; 1.1 Groundwork; 1.2 Scientific research strategy and conceptualization; 2 Conceptual grounding; 2.1 Fair value accounting; 2.2 Users of financial statements; 3 Related empirical literature; 3.1 Relevance of fair value accounting; 3.2 Reliability of fair value accounting; 3.3 Predictability of accounting numbers; 3.4 Summary and research gap; 4 Theory and hypotheses development; 4.1 Theoretical foundation; 4.2 Hypotheses development</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">5 Analysis of financial analysts' forecasts5.1 Methodological approach; 5.2 Results; 5.3 Discussion; 6 Analysis of investors' judgments and investment decisions; 6.1 Methodological approach; 6.2 Results; 6.3 Discussion; 7 Conclusion; 7.1 Summary and main findings; 7.2 Implications and contribution; 7.3 Limitations and perspectives; Appendix; Appendix A: Empirical analysis of financial analysts' forecasts; Appendix B: Empirical analysis of investors' judgments and investment decisions; Appendix C: Experiment materials; Bibliography</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Auditing</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Fair value / Accounting</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financial statements</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Securities / Prices / Accounting</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Wirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fair value</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Securities</subfield><subfield code="x">Prices</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542553</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield><subfield code="a">ZDB-4-NLEBK</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="q">FLA_PDA_EBU</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028172415</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV042741546 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:37Z |
| institution | BVB |
| isbn | 9783653012507 3653012503 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028172415 |
| oclc_num | 829460817 |
| open_access_boolean | |
| physical | 1 Online-Ressource (321 pages) |
| psigel | ZDB-4-EBU ZDB-4-NLEBK FLA_PDA_EBU |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Peter Lang, Internationaler Verlag der Wissenschaften |
| record_format | marc |
| spelling | Bachert, Kristian 1983- Verfasser (DE-588)1022222872 aut Fair Value Accounting Implications for Users of Financial Statements Frankfurt Peter Lang, Internationaler Verlag der Wissenschaften 2012 1 Online-Ressource (321 pages) txt rdacontent c rdamedia cr rdacarrier Preface; Foreword; Contents; Contents; Index of figures; Index; Index of tables; Index of formulas; Index of abbreviations; Index of symbols; 1 Introduction; 1.1 Groundwork; 1.2 Scientific research strategy and conceptualization; 2 Conceptual grounding; 2.1 Fair value accounting; 2.2 Users of financial statements; 3 Related empirical literature; 3.1 Relevance of fair value accounting; 3.2 Reliability of fair value accounting; 3.3 Predictability of accounting numbers; 3.4 Summary and research gap; 4 Theory and hypotheses development; 4.1 Theoretical foundation; 4.2 Hypotheses development 5 Analysis of financial analysts' forecasts5.1 Methodological approach; 5.2 Results; 5.3 Discussion; 6 Analysis of investors' judgments and investment decisions; 6.1 Methodological approach; 6.2 Results; 6.3 Discussion; 7 Conclusion; 7.1 Summary and main findings; 7.2 Implications and contribution; 7.3 Limitations and perspectives; Appendix; Appendix A: Empirical analysis of financial analysts' forecasts; Appendix B: Empirical analysis of investors' judgments and investment decisions; Appendix C: Experiment materials; Bibliography BUSINESS & ECONOMICS / Auditing bisacsh Fair value / Accounting fast Financial statements fast Securities / Prices / Accounting fast Wirtschaft Fair value Accounting Financial statements Securities Prices Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf 1\p (DE-588)4113937-9 Hochschulschrift gnd-content Fair-Value-Bewertung (DE-588)4802015-1 s 2\p DE-604 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542553 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Bachert, Kristian 1983- Fair Value Accounting Implications for Users of Financial Statements BUSINESS & ECONOMICS / Auditing bisacsh Fair value / Accounting fast Financial statements fast Securities / Prices / Accounting fast Wirtschaft Fair value Accounting Financial statements Securities Prices Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| subject_GND | (DE-588)4802015-1 (DE-588)4113937-9 |
| title | Fair Value Accounting Implications for Users of Financial Statements |
| title_auth | Fair Value Accounting Implications for Users of Financial Statements |
| title_exact_search | Fair Value Accounting Implications for Users of Financial Statements |
| title_full | Fair Value Accounting Implications for Users of Financial Statements |
| title_fullStr | Fair Value Accounting Implications for Users of Financial Statements |
| title_full_unstemmed | Fair Value Accounting Implications for Users of Financial Statements |
| title_short | Fair Value Accounting |
| title_sort | fair value accounting implications for users of financial statements |
| title_sub | Implications for Users of Financial Statements |
| topic | BUSINESS & ECONOMICS / Auditing bisacsh Fair value / Accounting fast Financial statements fast Securities / Prices / Accounting fast Wirtschaft Fair value Accounting Financial statements Securities Prices Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| topic_facet | BUSINESS & ECONOMICS / Auditing Fair value / Accounting Financial statements Securities / Prices / Accounting Wirtschaft Fair value Accounting Securities Prices Accounting Fair-Value-Bewertung Hochschulschrift |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542553 |
| work_keys_str_mv | AT bachertkristian fairvalueaccountingimplicationsforusersoffinancialstatements |