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| Author: | Gassen, J. Schwedler, K. |
| Title: | The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors |
| Journal: | European Accounting Review
2010 : VOL.19:3, p. 495-509 |
| Index terms: | financial accounting measurement investors decision models professional organizations surveys |
| Freeterms: | usefulness concepts advisors fair value |
| Language: | eng |
| Abstract: | This article based on an important user group (namely professional investors and their advisors) by online surveying, about their opinions on the decision usefulness of different accounting measurement concepts. The author investigates the conclusions that the respondents clearly differentiate between mark-to-market and mark-to-model fair values. While they consistently rank mark-to-market fair values as most decision-useful, they generally rank mark-to-model fair values as least decision-useful. In addition, the ranking differs across asset classes. |
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