The Worth of Fair Value Accounting:Dissonance between Users and Standard Setters

@inproceedings{Georgiou2018TheWO,
  title={The Worth of Fair Value Accounting:Dissonance between Users and Standard Setters},
  author={Omiros Georgiou},
  year={2018}
}
  • Omiros Georgiou
  • Published 2018
  • Economics
  • Investors and analysts are designated as the primary users of financial reports by standard setters, yet we know very little about their use of accounting information and about their relationship with standard setters. This paper explores how investors and analysts evaluate the usefulness of fair values to their work. Standard setters typically presume that investors and analysts view accounting as a practice of valuation and, therefore, favor the greater use of fair value measurement. However… CONTINUE READING

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