Introduction

Through this questionnaire I would like to investigate your preferences regarding the usefulness of fair value accounting for financial instruments for making investment decisions.

Questionnaire survey studies regarding the user’s preferences in this matter are scarce. This is remarkable, given the extensive discussions regarding the use of fair values, the widespread absorption of fair values in several financial reporting standards and the fact that analysts can be seen as the most important users of financial statements.

This questionnaire tries to fill this gap by investigating the preferences of analysts regarding the use of fair value accounting for financial instruments.

Structure questionnaire

First, you will be asked about your background. Subsequently, the questionnaire is divided in two parts. The first part contains questions related to the decision usefulness of accounting amounts as currently reported under International Financial Reporting Standards in financial statements.  The second part relates to financial instruments disclosures in the financial statements, such as risk management disclosures.