Theoretical background and predictions on facilitating the usage of disclosures for investors
There are different types of disclosures mandated for the financial reporting of assets according to the IFRS. In the following chapter, I will introduce a classification system for the different types of disclosures by taking into account the existing literature on this topic. Also, I will point out different ways that information facilitation can be increased for financial statement users and which way seems most effective and reasonable especially for NPIs. I will then deduce my research questions and hypotheses for the conducted experiment.
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