Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Year of publication: |
2021
|
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Authors: | Hellmann, Andreas ; Patel, Chris ; Tsunogaya, Noriyuki |
Published in: |
Journal of behavioral and experimental finance. - Amsterdam : Elsevier, ISSN 2214-6350, ZDB-ID 3068041-4. - Vol. 30.2021, p. 1-10
|
Subject: | Convergence | Fair value | Foreign-language effect | International Financial Reporting Standards | Semantic differential technique | Translation | Deutschland | Germany | IFRS | Großbritannien | United Kingdom | Fair-Value-Bilanzierung | Fair value accounting |
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