Discussion of 'Standard-setting measurement issues and the relevance of research'

Article Abstract:

Fair value is a good measurement basis to use on financial statement items. The discussion on measurement bases should focus on the usefulness of the performance measures and not the accuracy of the balance sheet total.

Management dynamics, Asset Valuation & Distribution, Practice, College teachers, College faculty, Accounting, Works, Asset valuation, Accounting standards, Viewpoint essay, Barth, Mary

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Disclosure and the cost of capital: what do we know?

Article Abstract:

The benefits received by firms on the cost of capital, in return for greater disclosure of financial details, are discussed. The quality of information provided to investors by business enterprises is discussed.

General services, Beliefs, opinions and attitudes, Company systems management, Information management, Investors

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Discussion of 'Disclosure and the cost of capital:what do we know?'

Article Abstract:

The relation between financial disclosure and the cost of capital for a business is described. The econometric models used to detemine the cost of capital for different businesses are discussed.

Capital funds & cash flow, Methods, Analysis, Accounting and auditing, Capital, Econometric models

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