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Abstract

This chapter will describe the method used for my research in this thesis. First, different experimental approaches in the accounting literature will be explained and then information about statistical tests used to analyze the data obtained from this experiment will be provided. Additionally, the choice to conduct an experiment in my research setting will be reasoned. This chapter will also describe the participants in this experiment and argue why they are a suitable proxy for NPIs. This chapter will be closed with further information on the design chose for this experiment.

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Correspondence to Theresa Herrmann .

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Herrmann, T. (2019). Method. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24832-1_5

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