The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions
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- Gonçalves, Tiago & Gaio, Cristina & Lélis, Carlos, 2020. "Accrual mispricing: Evidence from European sovereign debt crisis," Research in International Business and Finance, Elsevier, vol. 52(C).
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- Joachim Gassen & Kristina Schwedler, 2010. "The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 495-509.
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Keywords
measurement theory; nonprofessional investors; judgement and decision; fair value; mark-to-market vs. mark-to-model;All these keywords.
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