Fair Value Accounting Implications for Users of Financial Statements - Bachert, Kristian 1983- (Peter Lang, Internationaler Verlag der Wissenschaften, 2012)
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