财务会计理论(司可脱)PPT文件06_scott_im_ch06.pptVIP

Chapter 6The Measurement Perspective on Decision Usefulness Fair Value Accounting What is the Measurement Perspective? Greater Use of Fair Values in the Financial Statements Proper Why are Accountants Moving Towards a Measurement Perspective? Are Securities Markets Efficient? If not, a measurement perspective may help Ohlson’s Clean Surplus Theory A theoretical framework supportive of measurement perspective Why are Accountants Moving Towards a Measurement Perspective? Cont’d. Low R2 More measurement may increase accounting “market share” in explaining share price changes Auditor Liabil