Non-professional investors' judgments of the reliability of fair value estimates : the impact of investor mood
Year of publication: |
2021
|
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Authors: | Chen, Wei ; Harding, Noel ; He, Wen |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 33.2021, 1, p. 43-63
|
Subject: | inverstor judgements | fair value | reliability | mood | Fair-Value-Bilanzierung | Fair value accounting | Anlageverhalten | Behavioural finance | IFRS | Experiment | Bilanzielle Bewertung | Accounting valuation |
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