IEEE - Institute of Electrical and Electronics Engineers, Inc. - The System Guarantee Mechanism for the Reliability of Fair Value: Based on Game Theory

2008 International Seminar on Business and Information Management (ISBIM 2008)

Author(s): Wang Zhiliang ; Li Xiwen
Sponsor(s): Eng. Technol. Press, Hong Kong
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 December 2008
Conference Location: Wuhan, China
Conference Date: 19 December 2008
Volume: 1
Page(s): 101 - 104
ISBN (Paper): 978-0-7695-3560-9
DOI: 10.1109/ISBIM.2008.141
Regular:

Decision usefulness of accounting information has two aspects: relevance and reliability. Fair value is undoubtedly better than the historical cost in relevance, but, suspected frequently in... View More

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