Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Andreas Hellmann, Chris Patel, Noriyuki Tsunogaya
| 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
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| Subject: | Convergence | Fair value | Foreign-language effect | International Financial Reporting Standards | Semantic differential technique | Translation | IFRS | Großbritannien | United Kingdom | Deutschland | Germany | Fair-Value-Bilanzierung | Fair value accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jbef.2021.100478 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012814559