The Measurement Perspective on Decision Usefulness
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چکیده
The measurement perspective on decision usefulness implies greater usage of fair values in the financial statements proper. Following from our discussion in Section 2.5.1, greater use of fair values suggests a balance sheet approach to financial reporting, as opposed to the income statement approach which underlies the research described in Chapter 5. This, in turn, implies a larger role for the financial statements proper to assist investors in predicting the firm’s fundamental value, that is, the value the firm’s shares would have if all relevant information was in the public domain. We define the measurement perspective as follows:
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