Empirical Research on Fair Value Measurement and Reliability of Accounting Information

DOI

10.2991/meess-18.2018.55How to use a DOI?

Keywords

Fair value; reliability of accounting information; discretionary accruals

Abstract

The advantages and disadvantages of fair value measurement are a difficult issue in accounting research. This article empirically tests the impact of fair value measurement on the reliability of accounting information. The research results show that the fair value measurement reduces the reliability of the company's accounting information, which is detrimental to users of accounting information making correct decisions and reducing the quality of accounting information. This study provides some reference for the improvement of relevant criteria and the application of fair value in China.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhu Lv
PY  - 2018/08
DA  - 2018/08
TI  - Empirical Research on Fair Value Measurement and Reliability of Accounting Information
BT  - Proceedings of the 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018)
PB  - Atlantis Press
SP  - 290
EP  - 294
SN  - 2352-5398
UR  - https://doi.org/10.2991/meess-18.2018.55
DO  - 10.2991/meess-18.2018.55
ID  - Lv2018/08
ER  -