| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Keine Begutachtung |
| Titel: | The benefits of advanced financial reporting : decision usefulness and speculative evidence |
| Autor/-in: | Hecht, Andreas Hachmeister, Dirk |
| et. al: | No |
| Erschienen in: | Journal of Forensic and Investigative Accounting |
| Band(Heft): | 12 |
| Heft: | 3 |
| Seite(n): | 471 |
| Seiten bis: | 476 |
| Erscheinungsdatum: | 2020 |
| Verlag / Hrsg. Institution: | Louisiana State University |
| ISSN: | 2165-3755 |
| Sprache: | Englisch |
| Fachgebiet (DDC): | 657: Rechnungswesen |
| Zusammenfassung: | Terms such as ‘information overload’ or ‘disclosure problem’ characterize the ongoing debate about improving financial market communication. This discussion is not only about reducing the flood of information in corporate reporting, but also about the lack of relevant information for the addressees of public disclosures. The objective of international standard setters is to enhance the decision usefulness of financial statements. A look at the unique environment of France shows how a recommendation on corporate reporting initiated by the Financial Markets Authority leads to more relevant information for various stakeholders and thus effectively increases the decision usefulness for the addressees. Furthermore, the authors find that the advanced financial reporting allows the identification of speculative activities based on public corporate disclosures, which can reduce fraud risk in the realm of financial risk management. |
| URI: | http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf https://digitalcollection.zhaw.ch/handle/11475/28173 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Financial Management (IFI) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Hecht, A., & Hachmeister, D. (2020). The benefits of advanced financial reporting : decision usefulness and speculative evidence. Journal of Forensic and Investigative Accounting, 12(3), 471–476. http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf
Hecht, A. and Hachmeister, D. (2020) ‘The benefits of advanced financial reporting : decision usefulness and speculative evidence’, Journal of Forensic and Investigative Accounting, 12(3), pp. 471–476. Available at: http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf.
A. Hecht and D. Hachmeister, “The benefits of advanced financial reporting : decision usefulness and speculative evidence,” Journal of Forensic and Investigative Accounting, vol. 12, no. 3, pp. 471–476, 2020, [Online]. Available: http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf
HECHT, Andreas und Dirk HACHMEISTER, 2020. The benefits of advanced financial reporting : decision usefulness and speculative evidence. Journal of Forensic and Investigative Accounting [online]. 2020. Bd. 12, Nr. 3, S. 471–476. Verfügbar unter: http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf
Hecht, Andreas, and Dirk Hachmeister. 2020. “The Benefits of Advanced Financial Reporting : Decision Usefulness and Speculative Evidence.” Journal of Forensic and Investigative Accounting 12 (3): 471–76. http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf.
Hecht, Andreas, and Dirk Hachmeister. “The Benefits of Advanced Financial Reporting : Decision Usefulness and Speculative Evidence.” Journal of Forensic and Investigative Accounting, vol. 12, no. 3, 2020, pp. 471–76, http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2020-No3-6.pdf.
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