haku: @indexterm decision models / yhteensä: 288
viite: 4 / 288
Tekijä:Gassen, J.
Schwedler, K.
Otsikko:The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors
Lehti:European Accounting Review
2010 : VOL.19:3, p. 495-509
Asiasana:financial accounting
measurement
investors
decision models
professional organizations
surveys
Vapaa asiasana:usefulness
concepts
advisors
fair value
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 272317
lisää koriin
SCIMA