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- W1997335763 abstract "Purpose – The International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on recognition versus disclosure indicate that recognition of fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the information into their judgment. In cases of credit risk changes for own liabilities, however, many authors doubt that fair value measurement is beneficial due to its potential counter‐intuitiveness. The purpose of this paper is to gain insight into non‐professional investors' processing of fair value information for liabilities." @default.
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- W1997335763 date "2011-11-01" @default.
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- W1997335763 title "Acquisition and integration of fair value information on liabilities into investors' judgments" @default.
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- W1997335763 doi "https://doi.org/10.1108/14757701111185344" @default.
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