文章基本信息

标题：The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking
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作者：Xing Liu ; Shasha Cao
期刊名称：American Journal of Industrial and Business Management
印刷版ISSN：2164-5167
电子版ISSN：2164-5175
出版年度：2016
卷号：06
期号：02
页码：97-101
DOI：10.4236/ajibm.2016.62009
语种：English
出版社：Scientific Research Publishing
摘要：With the development of market economy, accounting for rent-seeking has become the new research directions in the field of accounting. Under the background of international convergence and equivalent of accounting standards, introduction of fair value measurement also becomes a hot topic. In recent years, accounting rent-seeking behavior makes the use of fair value frequently, causing serious damage to the orderly and healthy operation of the market. Based on the accounting rent-seeking theory, the paper carries out the research on background, reason and pathway of rent-seeking behavior of the fair value, combined with fair value measurement attribute, and making specific countermeasures and suggestions to suppress rent-seeking of fair value in the accounting, to improve the quality of accounting information, to protect the interests of investors, as well as the stability of the market order.
关键词：New Standards;Rent-Seeking of Accounting;The Fair Value