... Effects on Investor Judgments from Expanded Disclosures of Non - Financial Intangibles Information Alex C. Yen Suffolk University Abstract I use an experiment to examine the conditions under which expanded disclosures of non - financial ...

Accounting Disclosure and Real Effects presents a new approach to the study of accounting measurement and disclosure that challenges the existing accounting literature.

The editor presents a format for showing the progress of social psychology as a viable, exciting and relevant discipline. The papers contained in this volume represent progress in theory and method as well as in basic and applied research.

This book demonstrates an alternative, giving you a new framework for more informed decision making.

... disclosures when the magnitude of absolute accruals increases and conference ... information about the risk and value of derivatives to the investors . Web ... effects of litigation and contracting costs on accounting conservatism from a ...

... expanded disclosure of non - financial data . In 1991 , the American ... information and enhanced discussion of the non - financial performance ... judgments and draw rational conclusions , they must judge the performance of individual ...

Defining the Platform to Illustrate Value Creation Lorenzo Simoni. in investment decisions, enhanced disclosure should be associated with lower errors in forecasts. The studies that analyse the impacts of non-financial disclosure on ...

... disclosures, because they are not subject to external audit. 'Improving ... information that appears to be useful in communicating information to ... intangibles to a company's value. Intangibles include not only those resulting from ...

... investor relations on websites of listed firms. They are: (i) being an authoritative source of information that ... non-financial key performance indicators. IAS 38, the accounting standard for intangible assets, cites the difficulty of ...