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• W2023214626 abstract "The development of accounting standards reveals that the historical cost accounting (HCA) is being replaced by the fair value accounting (FVA) paradigm. FVA, in contrast to HCA that hides the real financial position and income, is more value relevance. The relevance of financial reports should be measured, in addition to association between market and accounting returns, in terms of its contribution to the stewardship function, reduction of agency costs, enhancement of management efficiency, and providing relevant information to stakeholders and workers in their social conflict. FVA-based reports call the attention of shareholders to the value of their equity and enhance the function of stewardship. Managers will be asked to guard the value of shareholders’ equity and to account for their efforts. This will causes a basic change in managers’ perceptions of their duties. The FVA provides also a complete full disclosure and it is compatible with transparency." @default.
• W2023214626 created "2016-06-24" @default.
• W2023214626 creator A5004376411 @default.
• W2023214626 creator A5048727268 @default.
• W2023214626 date "2003-05-01" @default.
• W2023214626 modified "2023-10-16" @default.
• W2023214626 title "FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM" @default.
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• W2023214626 doi "https://doi.org/10.1016/s1045-2354(02)00139-9" @default.
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