Accepted by Susan Krische. We thank Sarah Bonner, Larry Brown, Damon Fleming, Stacy Hawkins, Karla Johnstone, Lisa Koonce, Susan Krische, Brian Mayhew, Mark Nelson, Ray Pfeiffer, Kristina Rennekamp, Nick Seybert, Hollis Skaife, Dan Wangerin, two anonymous reviewers, and workshop participants at Boston College, Georgia State University, San Diego State University, the University of Southern California, and the University of Wisconsin – Madison for helpful comments. We thank the Wisconsin School of Business at the University of Wisconsin – Madison for its generous financial support. Terry Warfield acknowledges the financial support of the Arthur Andersen Center. We thank Abbie Daly, Matt Junemann, and Kristina Rennekamp for their research assistance.
The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments†
Article first published online: 30 JAN 2014
Contemporary Accounting Research
Volume 31, Issue 1, pages 45–66, Spring 2014
How to Cite
Clor-Proell, S. M., Proell, C. A. and Warfield, T. D. (2014), The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments. Contemporary Accounting Research, 31: 45–66. doi: 10.1111/1911-3846.12041
- Issue published online: 19 MAR 2014
- Article first published online: 30 JAN 2014
- Accepted manuscript online: 4 APR 2013 09:23AM EST
|care12041-sup-0001-Appendix1.pdf||application/PDF||130K||Appendix S1. Example of FAS No. 157 disclosure: Abbott Laboratories 10-Q for March 2007.|
|care12041-sup-0002-Appendix2.pdf||application/PDF||120K||Appendix S2. Fair value information provided to participants.|
|care12041-sup-0003-Appendix3.pdf||application/PDF||140K||Appendix S3. Income statement provided to participants in the primary experiment.|
|care12041-sup-0004-Appendix4.pdf||application/PDF||72K||Appendix S4. Income statement provided to participants in the follow-up experiment.|
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