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Investorenreaktionen auf die Fair Value-Bilanzierung von Verbindlichkeiten nach IFRS : eine experimentelle Untersuchung

Lachmann, Maik; Wöhrmann, Arnt; Wömpener, Andreas - In: Journal of business economics : JBE 80 (2010) 11, pp. 1179-1206

Persistent link: https://www.econbiz.de/10008737200

Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing

Lachmann, Maik; Stefani, Ulrike; Wöhrmann, Arnt - In: Accounting, organizations and society : an … 41 (2015), pp. 21-38

Persistent link: https://www.econbiz.de/10010501893

Acquisition and integration of fair value information on liabilities into investors' judgments

Lachmann, Maik; Wöhrmann, Arnt; Wömpener, Andreas - In: Review of accounting & finance 10 (2011) 4, pp. 385-410

Persistent link: https://www.econbiz.de/10009560179

Acquisition and integration of fair value information on liabilities into investors' judgments

Lachmann, Maik; Wöhrmann, Arnt; Wömpener, Andreas - In: Review of Accounting and Finance 10 (2011) November, pp. 385-410

Purpose – The International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on recognition versus disclosure indicate that recognition of fair value information better serves investors'...

Persistent link: https://www.econbiz.de/10009367092

Acquisition and integration of fair value information on liabilities into investors' judgments

Lachmann, Maik; Wöhrmann, Arnt; Wömpener, Andreas - In: Review of Accounting and Finance 10 (2011) 4, pp. 385-410

Persistent link: https://www.econbiz.de/10014989628