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The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments

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  • Shana M. Clor†Proell
  • Chad A. Proell
  • Terry D. Warfield

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  • Shana M. Clor†Proell & Chad A. Proell & Terry D. Warfield, 2014. "The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 45-66, March.
    • Handle: RePEc:wly:coacre:v:31:y:2014:i:1:p:45-66
    DOI: 10.1111/1911-3846.12041
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    Cited by:

    1. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
    2. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    3. Christensen, Brant E. & Eilifsen, Aasmund & Glover, Steven M. & Messier, William F., 2020. "The effect of audit materiality disclosures on investors’ decision making," Accounting, Organizations and Society, Elsevier, vol. 87(C).
    4. Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
    5. Ryan McDonough & Argyro Panaretou & Catherine Shakespeare, 2020. "Fair value accounting: Current practice and perspectives for future research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 303-332, March.
    6. Eilifsen, Aasmund & Hamilton, Erin L. & Messier, William F., 2021. "The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    7. Thomas, Tyler F., 2016. "Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 1-16.
    8. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    9. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.

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