Economics, Econometrics and Finance
6 years ago

New accounting rules revolutionize equity valuation and performance measurement efficiency!

Foundations and Trends® in Accounting
Dynamic Investment Models in Accounting Research
Alexander Nezlobin

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The article explores different ways to help investors understand a company's value and how well it's being managed. By using a method called replacement cost accounting, which is similar to fair value, investors can get accurate information for valuing a company's equity. This method can also help owners encourage managers to make smart investment choices. Overall, the study shows that using replacement cost accounting can lead to better decision-making and more informed investors.