Inconsistent measurement and disclosure of non-contingent financial derivatives under IFRS : a behavioral perspective
Jannis Bischof and Michael Ebert
| Year of publication: |
2007
|
|---|---|
| Authors: | Bischof, Jannis ; Ebert, Michael |
| Publisher: |
Mannheim : Univ. Mannheim, Sonderforschungsbereich 504 |
| Subject: | Derivat | Derivative | Risikopräferenz | Risk attitude | Institutioneller Investor | Institutional investor | IFRS |
| Extent: | 24 Bl. |
|---|---|
| Series: | Sonderforschungsbereich 504, Rationalitätskonzepte, Entscheidungsverhalten und Ökonomische Modellierung. - Mannheim, ZDB-ID 2379025-8. - Vol. 07,02 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Literaturverz. Bl. 20 - 24 IFRS = International Financial Reporting Standards |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013443308