公允价值的会计信息是否相关与可靠来自资本市场的证据.docxVIP

本科毕业论文（设计） 外 文 翻 译 外文出处 Accounting?and?Business?Research 外文作者 Wayne?R.?Landsman 原文： Is?fair?value?accounting?information?relevant?and?reliable? Evidence?from?capital?market?research 3.?Are?fair?values?useful?to?investors??Evidence?from?research 3.1.?US-based?research When?assessing?the?quality?of?fair?value?information,?a?natural question?to?ask?is?whether?fair?value?information?is?useful?to investors.?For?example,?when?it?was?deliberating?SFAS?No.?107,?the FASB?was?concerned?with?policy?questions?relating?to?the?relevance and?reliability?of?disclosed?amounts.?Regarding?relevance,?the?FASB wa