Fair Value Accounting: Implications for Users of Financial Statements
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Frankfurt
Peter Lang, Internationaler Verlag der Wissenschaften
2012
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| Subjects: | |
| Online Access: | Volltext |
| Item Description: | 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 |
| Physical Description: | 1 Online-Ressource (321 pages) |
| ISBN: | 9783653012507 3653012503 |
Staff View
MARC
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| 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 | ||
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| 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 |
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