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Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?

Author

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  • Alfred Wagenhofer

    (Universität Graz)

Abstract

Zusammenfassung Dieser Beitrag analysiert ökonomische Auswirkungen einer zunehmenden Fair Value-Bewertung in der internationalen Rechnungslegung. Fair Values werden im Rahmen der Rechnungslegungsfunktionen Entscheidungsnützlichkeit und Verhaltenssteuerung diskutiert. Fair Values weisen zwar tendenziell höhere Wertrelevanz auf, sie können aber auch zum Sinken der Wertrelevanz der Finanzberichterstattung führen. Bei der Verhaltenssteuerung können Fair Values je nachdem, wie sie verwendet werden, günstig oder ungünstig sein. Aufgrund dieser gemischten Resultate wird dafür plädiert, dass Standardsetter eingeschränkte Wahlrechte zulassen, damit der Tradeoff von Kosten und Nutzen von Fair Values über Marktkräfte berücksichtigt werden kann.

Suggested Citation

  • Alfred Wagenhofer, 2008. "Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 185-194, March.
    • Handle: RePEc:spr:sjobre:v:60:y:2008:i:2:d:10.1007_bf03371734
    DOI: 10.1007/BF03371734
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    More about this item

    Keywords

    G18; M41; M48;
    All these keywords.

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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