TITLE

FINANCIAL REPORTING MODEL ANALYSIS THROUGH DECISIONAL UTILITY

AUTHOR(S)
Mustata, Razvan V.; Bonaci, Carmen Giorgiana; Matis, Dumitru
PUB. DATE
September 2011
SOURCE
Review of Business Research;2011, Vol. 11 Issue 4, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Our paper analyzes the accounting model of fair value by considering both the evaluation perspective and the informational one. After briefly discussing the evaluation perspective and the informational perspective in financial reporting we look at the decisional utility of fair value through both of the considered perspectives. Literature review methodology is employed in developing the analysis. Finally fair value accounting is discussed in the context of decisional management.
ACCESSION #
69988906

 

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