[PDF][PDF] Does estimation uncertainty affect investors' preference for the form of financial statement presentation
The uncertainty underlying transactions and estimates, and how it is communicated in
financial statements, is of increasing concern to financial statement users, preparers …
financial statements, is of increasing concern to financial statement users, preparers …
Financial estimates against investors' preferences: anchoring, denial and spillover effects
O Arikan - Accounting and Business Research, 2018 - Taylor & Francis
This experimental study investigates how the characteristics of an estimate in a sensitivity
disclosure and the level of threat it presents to investors' preferences interact to influence …
disclosure and the level of threat it presents to investors' preferences interact to influence …
[PDF][PDF] The Effect of Real Options Training on Managers' Risk Perceptions and Decision Models
Academic and practitioner literature has advocated the use of real options rather than
traditional discounted cash flow valuation techniques, claiming that doing so results in better …
traditional discounted cash flow valuation techniques, claiming that doing so results in better …