CAUWENBERGE, P. VAN; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2006
This paper reports on an experiment that was conducted to investigate the degree of significance that unsophisticated users attach to fair value income (FVI) for valuation-relevant tasks, given that the matrix of comprehensive income applies. The prominent display of FVI therein is at odds with...