Abstract
In the following chapter, the results of this research will be described. I will first describe and present the results of my manipulation checks followed by the results of my first hypotheses block on the perceived reliability and decision usefulness on both the fair value and the financial statement level. The second hypotheses block will then focus on the framework by Maines and McDaniel (2000) and present results on information acquisition, evaluation, and weighting among treatment groups’ gain vs. loss and salient vs. non-salient information. In the third hypotheses group, the effect of the different treatment formats as well as the development of gain and loss on perceived reliability and decision usefulness will be examined.
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© 2019 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Herrmann, T. (2019). Results. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24832-1_6
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DOI: https://doi.org/10.1007/978-3-658-24832-1_6
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Publisher Name: Springer Gabler, Wiesbaden
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Online ISBN: 978-3-658-24832-1
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