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Discussion

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

Abstract

In the following chapter, the results of my research will be discussed. I will first describe the results with regard to implications for future research in this field. I make contributions on two main knowledge debates: first, the one on the role of presentation formats on reliability and decision usefulness, and second, the one on the role of presentation formats on information processing. I have extended both knowledge debates by being the first to examine the effect of the fair value development (gain vs. loss) on both the reliability and decision usefulness as well as the processing of information.

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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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