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What is Fair Value Disclosure and Appraisers about?

This document summarizes an academic paper that examines the role of external appraisers in fair value measurements and disclosures. It develops an analytical model to compare the effectiveness of using an external appraiser versus full fair value disclosure in mitigating information asymmetry. The model shows that the probability of a "collusive behavior" between managers and external appraisers due to reappointment concerns increases the costs of fair value accounting. The document also analyzes how diffe

Author

Re Zha

Language

EN