Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 1 of 1 for “"required disclosures"”.
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Estimate-related disclosures, investor mindset, and the illusion of precision in financial statement estimates
… impact of providing detailed quantitative disclosures for recognized fair values that are derived from unobservable inputs, as required by a recent update to US and international accounting standards. Results reveal that providing these additional disclosures strongly reduces the precision …