Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master-slave relationship. As a matter of fact, fair...

Fair value is one of an important measurement since the diffusion International Financial Reporting Standards around world. Studies manager opportunistic behaviors through fair numbers in developing countries have been overlooked. This study aims to investigate influence corporate governance mechanism towards behavior i.e. inputs level 3. applied multiple regression and used samples banking fin...

A central idea in John Rawls's theory of justice as fairness is that basic political liberties should be afforded fair value a just liberal democratic society.1 In this article, I argue an important guideline for guaranteeing the voting rights, is, usefulness to citizens their right vote, make it easier not harder exercise liberty.2 This entails societies with constitutional commitment equal pr...