Theoretical background and predictions on facilitating the usage of disclosures for investors

  • Theresa HerrmannEmail author
Part of the Controlling und Rechnungslegung - Managerial and Financial Accounting book series (CRMFA)


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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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

Authors and Affiliations

  1. 1.BerlinGermany

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