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The Decision Usefulness of Add Herrmann 1st ed. 2019 edition
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The Decision Usefulness of Add
Herrmann
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness.
181 pages, 1 Illustrations, black and white; XIX, 181 p. 1 illus.
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