The effects of social influence pressure source and reporting consequence on financial statement preparers' fair value estimate choices
Alisa G. Brink and Fengchun Tang, Ling Yang
| Year of publication: |
2017
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|---|---|
| Authors: | Brink, Alisa G. ; Tang, Fengchun ; Yang, Ling |
| Published in: |
International journal of behavioural accounting and finance. - Olney : Inderscience, ISSN 1753-1977, ZDB-ID 2471791-5. - Vol. 6.2017, 2, p. 168-187
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| Subject: | fair value | financial statement preparer’s decision-making | social influence pressure | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Jahresabschluss | Financial statement | Experiment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJBAF.2017.086462 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012250978