The decision usefulness of additional fair value disclosures: one disclosure type does not fit all nonprofessional investors’ needs
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
[2019]
|
| Schriftenreihe: | Controlling und Rechnungslegung - managerial and financial accounting
|
| Schlagworte: | |
| Online-Zugang: | Abstract Inhaltsverzeichnis Inhaltstext http://www.springer.com/ Inhaltsverzeichnis |
| Beschreibung: | XIX, 181 Seiten Diagramme 21 cm x 14.8 cm |
| ISBN: | 9783658248314 3658248319 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV045395221 | ||
| 003 | DE-604 | ||
| 005 | 20191024 | ||
| 007 | t| | ||
| 008 | 190110s2019 gw |||| m||| 00||| eng d | ||
| 015 | |a 18,N47 |2 dnb | ||
| 016 | 7 | |a 1171554702 |2 DE-101 | |
| 020 | |a 9783658248314 |c Festeinband : circa EUR 74.89 (DE) (freier Preis), circa EUR 76.99 (AT) (freier Preis), circa CHF 82.50 (freier Preis) |9 978-3-658-24831-4 | ||
| 020 | |a 3658248319 |9 3-658-24831-9 | ||
| 024 | 3 | |a 9783658248314 | |
| 028 | 5 | 2 | |a Bestellnummer: 978-3-658-24831-4 |
| 028 | 5 | 2 | |a Bestellnummer: 87003713 |
| 035 | |a (OCoLC)1083283235 | ||
| 035 | |a (DE-599)DNB1171554702 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-HE | ||
| 049 | |a DE-19 |a DE-83 | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Herrmann, Theresa |e Verfasser |0 (DE-588)1138240966 |4 aut | |
| 240 | 1 | 0 | |a The decision usefulness of additional disclosures on fair value estimates for nonprofessional investors: one disclosure type does not fit all |
| 245 | 1 | 0 | |a The decision usefulness of additional fair value disclosures |b one disclosure type does not fit all nonprofessional investors’ needs |c Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann |
| 264 | 1 | |a Wiesbaden |b Springer Gabler |c [2019] | |
| 264 | 4 | |c © 2019 | |
| 300 | |a XIX, 181 Seiten |b Diagramme |c 21 cm x 14.8 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Controlling und Rechnungslegung - managerial and financial accounting | |
| 502 | |b Dissertation |c Technische Universität Berlin |d 2018 | ||
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Informationsgehalt |0 (DE-588)4213883-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Investitionsentscheidung |0 (DE-588)4162244-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Privater Anleger |0 (DE-588)4389910-9 |2 gnd |9 rswk-swf |
| 653 | |a KF | ||
| 653 | |a Experimental Research | ||
| 653 | |a Fair Value Accounting | ||
| 653 | |a Financial Accounting | ||
| 653 | |a Internationa Financial Reporting Standards | ||
| 653 | |a KF | ||
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Privater Anleger |0 (DE-588)4389910-9 |D s |
| 689 | 0 | 1 | |a Investitionsentscheidung |0 (DE-588)4162244-3 |D s |
| 689 | 0 | 2 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |D s |
| 689 | 0 | 3 | |a Informationsgehalt |0 (DE-588)4213883-8 |D s |
| 689 | 0 | 4 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Lachmann, Maik |d 1979- |0 (DE-588)142630322 |4 wpr | |
| 710 | 2 | |a Springer Fachmedien Wiesbaden |0 (DE-588)1043386068 |4 pbl | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-3-658-24832-1 |w (DE-604)BV045389201 |
| 856 | 4 | |u http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_abstract.pdf |3 Abstract | |
| 856 | 4 | |u http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_inhalt.pdf |3 Inhaltsverzeichnis | |
| 856 | 4 | 2 | |m X:MVB |q text/html |u http://deposit.dnb.de/cgi-bin/dokserv?id=41da83b3a29c4cd1a9f7caa809c0100f&prov=M&dok_var=1&dok_ext=htm |3 Inhaltstext |
| 856 | 4 | 2 | |m X:MVB |u http://www.springer.com/ |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030781421&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-030781421 | |
Datensatz im Suchindex
| _version_ | 1823788714559537152 |
|---|---|
| adam_text |
TABLE
OF
CONTENT
LIST
OF
ABBREVIATIONS
.
XIII
LIST
OF
FIGURES
.
XV
LIST
OF
TABLES
.
XVII
LIST
OF
EQUATIONS
.
XIX
1
INTRODUCTION
.
1
1.1
MOTIVATION
AND
SCOPE
.
1
1.2
GENERAL
STRUCTURE
.
5
2
FINANCIAL
REPORTING
FOR
CAPITAL
MARKET
PARTICIPANTS
.
7
2.1
THEORETICAL
PRINCIPLES
OF
ACCOUNTING
.
7
2.2
DESIGN
OF
ACCOUNTING
PRINCIPLES
.
8
2.3
ACCOUNTING
FRAMEWORK
ACCORDING
TO
IFRS
.
11
2.3.1
OBJECTIVE
AND
GENERAL
PURPOSE
OF
FINANCIAL
REPORTING
.
12
2.3.2
QUALITATIVE
CHARACTERISTICS
OF
DECISION-USEFUL
FINANCIAL
STATEMENT
INFORMATION
.
15
2.3.2.1
MAIN
CHARACTERISTICS
OF
DECISION-USEFUL
FINANCIAL
STATEMENT
INFORMATION
.
16
2.3.2.2
ENHANCING
QUALITATIVE CHARACTERISTICS
OF
DECISION-USEFUL
FINANCIAL
STATEMENT
INFORMATION
.
19
2.4
CONCEPT
OF
FAIR
VALUE
MEASUREMENT
AS
AN
ATTRIBUTE
IN
FINANCIAL
REPORTING
.
22
2.4.1
VALUATION
OF
INVESTMENT
PROPERTIES
.
22
2.4.2
FAIR
VALUE
MEASUREMENT
OF
INVESTMENT
PROPERTIES
.
26
3
DIFFERENCES
IN
INFORMATION
NEEDS
AND
USAGE
BY
CAPITAL
PROVIDERS
.
31
3.1
TYPES
OF
CAPITAL
PROVIDERS
.
31
3.2
EQUITY
INVESTORS
.
33
3.2.1
OUTSIDE
PROFESSIONAL
EQUITY
INVESTORS
.
33
3.2.1.1
INFORMATION SOURCES
USED
BY
PROFESSIONAL
EQUITY
INVESTORS
.
34
3.2.2
PRIVATE
AND
RETAIL
EQUITY
INVESTORS
.
34
3.3
DEBT
INVESTORS
.
36
3.4
INFORMATION
USAGE
AND
DIFFERENCES
IN
CLAIMS
BY
CAPITAL
PROVIDERS
. 37
IX
3.5
FINANCIAL
DECISION-MAKING
AND
STEWARDSHIP
ROLES
.
38
3.6
THEORIES
ON
INFORMATION
PROCESSING
OF
CAPITAL
MARKET
PARTICIPANTS
.
40
3.6.1
KEY
ASPECTS
OF
INFORMATION
PROCESSING
.
41
3.6.2 CONCEPTS
OF
INFORMATION
PROCESSING
.
42
3.6.3
PROBLEM
SOLVING
AND
DECISION
HEURISTICS
.
43
3.6.4
INFORMATION
PROCESSING STRATEGIES
AND
DECISION-MAKING
OF
INVESTORS
.
44
3.6.5
ACTORS
ON
THE
CAPITAL
MARKET
AND
INFORMATION
BEHAVIOR
.
46
3.6.5.1
NONPROFESSIONAL
INVESTORS
.
48
3.6.5.2
PROFESSIONAL
INVESTORS
.
51
4
THEORETICAL
BACKGROUND
AND
PREDICTIONS
ON
FACILITATING
THE
USAGE
OF
DISCLOSURES
FOR
INVESTORS
.
53
4.1
INVESTORS
*
INFORMATION
PROCESSING
OF
FAIR
VALUE
DISCLOSURES
FOR
INVESTMENT
DECISIONS.
53
4.1.1
TYPES
OF
FAIR
VALUE
DISCLOSURES
.
53
4.1.2
INCORPORATING
FAIR
VALUE
DISCLOSURES
INTO
THE DECISION-MAKING
PROCESS
.
57
4.2
DECISION
USEFULNESS
OF
FAIR
VALUE
DISCLOSURES
.
62
4.2.1
RELATION
BETWEEN
RELIABILITY
AND
DECISION
USEFULNESS
.
62
4.2.2
DIFFERENCES
IN
INFORMATION
PROCESSING
.
64
4.2.3
HOW
CHANGES
IN
FAIR
VALUE
AFFECT
DIFFERENT
TYPES
OF
DISCLOSURES
.
69
4.2.4
INVESTMENT
DECISIONS
OF
NPIS
.
75
4.2.5
SUMMARY
OF
PREDICTIONS
.
76
5
METHOD
.
79
5.1
RESEARCH
DESIGN
.
79
5.1.1
EXPERIMENTAL
RESEARCH
STRATEGIES
.
79
5.1.2
INTERNAL
AND
EXTERNAL
VALIDITY
OF
EXPERIMENTS
.
82
5.1.3
LABORATORY
VS.
FIELD
EXPERIMENT
.
85
5.2
SETTING
.
86
5.3
PARTICIPANTS
.
87
5.4
DESIGN
.
88
5.5
MATERIALS
AND
PROCEDURE
.
89
6
RESULTS
.
93
X
6.1
MANIPULATION
CHECKS
.
93
6.2
HYPOTHESES
TEST
.
94
6.2.1
HYPOTHESES
ON
PERCEIVED
RELIABILITY
AND
DECISION
USEFULNESS
.
95
6.2.2
HYPOTHESES
ON
INFORMATION
PROCESSING
.
98
6.2.3
HYPOTHESES
ON
CORRELATION
BETWEEN
ADDITIONAL
DISCLOSURES
AND
RELIABILITY
.
ILL
6.2.4
HYPOTHESES
ON
INVESTMENT
DECISIONS
OFNPIS
.
123
6.3
ADDITIONAL
ANALYSIS
.
125
6.4
SUMMARY
OF
RESULTS
.
126
7
DISCUSSION
.
131
7.1
IMPLICATIONS
FOR
RESEARCH
.
131
7.2
IMPLICATIONS
FOR
COMPANY
PRACTICE
AND
REGULATION
.
135
7.3
LIMITATIONS
AND
OUTLOOK
.
136
REFERENCES
.
139
SUPPORTING
INFORMATION
.
157
APPENDIX
SI
OVERVIEW
OF
INFORMATION
CLASSIFICATION
OF
DISCLOSURES
ACCORDING
TO
IFRS
13
AND
IAS
40
.
159
APPENDIX
82
EXPERIMENT:
INTRODUCTORY
PAGES
.
161
APPENDIX
S3
EXPERIMENT:
ENVELOPE
A
.
163
APPENDIX
84
EXPERIMENT:
ENVELOPE
B
.
169
APPENDIX
85
EXPERIMENT:
ENVELOPE
C
.
175
APPENDIX
86
QUESTION
OVERVIEW
.
178
XI |
| any_adam_object | 1 |
| author | Herrmann, Theresa |
| author_GND | (DE-588)1138240966 (DE-588)142630322 |
| author_facet | Herrmann, Theresa |
| author_role | aut |
| author_sort | Herrmann, Theresa |
| author_variant | t h th |
| building | Verbundindex |
| bvnumber | BV045395221 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)1083283235 (DE-599)DNB1171554702 |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV045395221</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20191024</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">190110s2019 gw |||| m||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">18,N47</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1171554702</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783658248314</subfield><subfield code="c">Festeinband : circa EUR 74.89 (DE) (freier Preis), circa EUR 76.99 (AT) (freier Preis), circa CHF 82.50 (freier Preis)</subfield><subfield code="9">978-3-658-24831-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3658248319</subfield><subfield code="9">3-658-24831-9</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783658248314</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">Bestellnummer: 978-3-658-24831-4</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">Bestellnummer: 87003713</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1083283235</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1171554702</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-HE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-83</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Herrmann, Theresa</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1138240966</subfield><subfield code="4">aut</subfield></datafield><datafield tag="240" ind1="1" ind2="0"><subfield code="a">The decision usefulness of additional disclosures on fair value estimates for nonprofessional investors: one disclosure type does not fit all</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The decision usefulness of additional fair value disclosures</subfield><subfield code="b">one disclosure type does not fit all nonprofessional investors’ needs</subfield><subfield code="c">Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wiesbaden</subfield><subfield code="b">Springer Gabler</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2019</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIX, 181 Seiten</subfield><subfield code="b">Diagramme</subfield><subfield code="c">21 cm x 14.8 cm</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">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Controlling und Rechnungslegung - managerial and financial accounting</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="b">Dissertation</subfield><subfield code="c">Technische Universität Berlin</subfield><subfield code="d">2018</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Informationsgehalt</subfield><subfield code="0">(DE-588)4213883-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</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="650" ind1="0" ind2="7"><subfield code="a">Investitionsentscheidung</subfield><subfield code="0">(DE-588)4162244-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Privater Anleger</subfield><subfield code="0">(DE-588)4389910-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">KF</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Experimental Research</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Fair Value Accounting</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Financial Accounting</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Internationa Financial Reporting Standards</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">KF</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><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">Privater Anleger</subfield><subfield code="0">(DE-588)4389910-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Investitionsentscheidung</subfield><subfield code="0">(DE-588)4162244-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><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="3"><subfield code="a">Informationsgehalt</subfield><subfield code="0">(DE-588)4213883-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lachmann, Maik</subfield><subfield code="d">1979-</subfield><subfield code="0">(DE-588)142630322</subfield><subfield code="4">wpr</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Springer Fachmedien Wiesbaden</subfield><subfield code="0">(DE-588)1043386068</subfield><subfield code="4">pbl</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-3-658-24832-1</subfield><subfield code="w">(DE-604)BV045389201</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="u">http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_abstract.pdf</subfield><subfield code="3">Abstract</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="u">http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_inhalt.pdf</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">X:MVB</subfield><subfield code="q">text/html</subfield><subfield code="u">http://deposit.dnb.de/cgi-bin/dokserv?id=41da83b3a29c4cd1a9f7caa809c0100f&prov=M&dok_var=1&dok_ext=htm</subfield><subfield code="3">Inhaltstext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">X:MVB</subfield><subfield code="u">http://www.springer.com/</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030781421&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-030781421</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV045395221 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-11T19:00:54Z |
| institution | BVB |
| institution_GND | (DE-588)1043386068 |
| isbn | 9783658248314 3658248319 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030781421 |
| oclc_num | 1083283235 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-83 |
| owner_facet | DE-19 DE-BY-UBM DE-83 |
| physical | XIX, 181 Seiten Diagramme 21 cm x 14.8 cm |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Springer Gabler |
| record_format | marc |
| series2 | Controlling und Rechnungslegung - managerial and financial accounting |
| spelling | Herrmann, Theresa Verfasser (DE-588)1138240966 aut The decision usefulness of additional disclosures on fair value estimates for nonprofessional investors: one disclosure type does not fit all The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann Wiesbaden Springer Gabler [2019] © 2019 XIX, 181 Seiten Diagramme 21 cm x 14.8 cm txt rdacontent n rdamedia nc rdacarrier Controlling und Rechnungslegung - managerial and financial accounting Dissertation Technische Universität Berlin 2018 International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Informationsgehalt (DE-588)4213883-8 gnd rswk-swf Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf Investitionsentscheidung (DE-588)4162244-3 gnd rswk-swf Privater Anleger (DE-588)4389910-9 gnd rswk-swf KF Experimental Research Fair Value Accounting Financial Accounting Internationa Financial Reporting Standards (DE-588)4113937-9 Hochschulschrift gnd-content Privater Anleger (DE-588)4389910-9 s Investitionsentscheidung (DE-588)4162244-3 s Fair-Value-Bewertung (DE-588)4802015-1 s Informationsgehalt (DE-588)4213883-8 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Lachmann, Maik 1979- (DE-588)142630322 wpr Springer Fachmedien Wiesbaden (DE-588)1043386068 pbl Erscheint auch als Online-Ausgabe 978-3-658-24832-1 (DE-604)BV045389201 http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_abstract.pdf Abstract http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_inhalt.pdf Inhaltsverzeichnis X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=41da83b3a29c4cd1a9f7caa809c0100f&prov=M&dok_var=1&dok_ext=htm Inhaltstext X:MVB http://www.springer.com/ DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030781421&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Herrmann, Theresa The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs International Financial Reporting Standards (DE-588)4699643-6 gnd Informationsgehalt (DE-588)4213883-8 gnd Fair-Value-Bewertung (DE-588)4802015-1 gnd Investitionsentscheidung (DE-588)4162244-3 gnd Privater Anleger (DE-588)4389910-9 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4213883-8 (DE-588)4802015-1 (DE-588)4162244-3 (DE-588)4389910-9 (DE-588)4113937-9 |
| title | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs |
| title_alt | The decision usefulness of additional disclosures on fair value estimates for nonprofessional investors: one disclosure type does not fit all |
| title_auth | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs |
| title_exact_search | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs |
| title_full | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann |
| title_fullStr | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann |
| title_full_unstemmed | The decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors’ needs Theresa Herrmann ; with a foreword by Prof. Dr. Maik Lachmann |
| title_short | The decision usefulness of additional fair value disclosures |
| title_sort | the decision usefulness of additional fair value disclosures one disclosure type does not fit all nonprofessional investors needs |
| title_sub | one disclosure type does not fit all nonprofessional investors’ needs |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd Informationsgehalt (DE-588)4213883-8 gnd Fair-Value-Bewertung (DE-588)4802015-1 gnd Investitionsentscheidung (DE-588)4162244-3 gnd Privater Anleger (DE-588)4389910-9 gnd |
| topic_facet | International Financial Reporting Standards Informationsgehalt Fair-Value-Bewertung Investitionsentscheidung Privater Anleger Hochschulschrift |
| url | http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_abstract.pdf http://services.ub.tu-berlin.de/abstracts/diss/herrmann_theresa_inhalt.pdf http://deposit.dnb.de/cgi-bin/dokserv?id=41da83b3a29c4cd1a9f7caa809c0100f&prov=M&dok_var=1&dok_ext=htm http://www.springer.com/ http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030781421&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT herrmanntheresa thedecisionusefulnessofadditionaldisclosuresonfairvalueestimatesfornonprofessionalinvestorsonedisclosuretypedoesnotfitall AT lachmannmaik thedecisionusefulnessofadditionaldisclosuresonfairvalueestimatesfornonprofessionalinvestorsonedisclosuretypedoesnotfitall AT springerfachmedienwiesbaden thedecisionusefulnessofadditionaldisclosuresonfairvalueestimatesfornonprofessionalinvestorsonedisclosuretypedoesnotfitall AT herrmanntheresa thedecisionusefulnessofadditionalfairvaluedisclosuresonedisclosuretypedoesnotfitallnonprofessionalinvestorsneeds AT lachmannmaik thedecisionusefulnessofadditionalfairvaluedisclosuresonedisclosuretypedoesnotfitallnonprofessionalinvestorsneeds AT springerfachmedienwiesbaden thedecisionusefulnessofadditionalfairvaluedisclosuresonedisclosuretypedoesnotfitallnonprofessionalinvestorsneeds |
Es ist kein Print-Exemplar vorhanden.
Beschreibung