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• W1921413429 abstract "This study is to examine the economic consequences of asset measurement bases for illiquid, productive assets. We explicitly model both the entrepreneur (the seller) and the investor (the buyer) investment decision in a setting where the entrepreneur’s hidden action (investment decision) and hidden information (future prospects of the asset) are communicated through accounting reports. We derive three main findings. (i) Historical cost rule dominates fair value rule (in terms of securing greater social surplus) if and only if the expected prospects of the asset are sufficiently good. (ii) The lower of cost or fair value rule is welfare improving relative to the two pure measurement bases. (iii) Under the lower of cost or fair value rule, a large amortization rate induces a lower level of investment. However, such interplay between accounting and real decisions varies with the prevailing asset measurement basis." @default.
• W1921413429 created "2016-06-24" @default.
• W1921413429 creator A5060899410 @default.
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• W1921413429 date "2010-01-01" @default.
• W1921413429 modified "2023-09-26" @default.
• W1921413429 title "Combining Historical Cost and Fair Value" @default.
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• W1921413429 doi "https://doi.org/10.2139/ssrn.1695216" @default.
• W1921413429 hasPublicationYear "2010" @default.
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