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Recognition versus Disclosure of Future Loss Conditions and the Decision-Usefulness of Financial Statements
The Accounting Review ( IF 4.4 ) Pub Date : 2020-01-30 , DOI: 10.2308/tar-2017-0050
Alexis H. Kunz 1 , Martin Staehle 1
Affiliation  

We conduct an experiment to investigate the differential effect of recognizing versus disclosing reasonable and supportable forecasts of future loss conditions on investors' valuation assessments w...

中文翻译:

未来亏损状况的确认与披露以及财务报表的决策用途

我们进行了一项实验,以调查在确认和披露对未来亏损状况的合理且可支持的预测对投资者的估值评估的不同影响下,我们对股票价格的影响。
更新日期:2020-01-30
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