The article discusses whether it makes sense for companies to switch from using the fair value method to the cost method for valuing plant assets. The researchers found that investors tend to undervalue plant assets measured at fair value, as well as other assets and liabilities of companies using this method. However, when these companies switch to the cost method, the value relevance of their accounting amounts improves significantly. This suggests that investors see fair value as less reliable and place less importance on it when valuing a company's equity.