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The effects of fair-market valuation...

The University of Utah.

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The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors./
作者:	Warne, Rick C.
面頁冊數:	168 p.
附註:	Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1864.
Contained By:	Dissertation Abstracts International69-05A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3313957
ISBN:	9780549627371

The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors.
Warne, Rick C.

The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors. - 168 p.

Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1864.

Thesis (Ph.D.)--The University of Utah, 2008.

This dissertation examines the relationship between nonprofessional investors' and commercial lenders' judgments when the fair-market values of noncurrent assets (NCAs) are recognized on the financial statements. Commercial lenders and business conference attendees participated in two separate studies to determine the impact further fair-value accounting standards may have on bankers' and investors' judgments.

ISBN: 9780549627371Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors.
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245 1 4 $a The effects of fair-market valuations on the judgments of commercial lenders and nonprofessional investors.
300 $a 168 p.
500 $a Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1864.
502 $a Thesis (Ph.D.)--The University of Utah, 2008.
520 $a This dissertation examines the relationship between nonprofessional investors' and commercial lenders' judgments when the fair-market values of noncurrent assets (NCAs) are recognized on the financial statements. Commercial lenders and business conference attendees participated in two separate studies to determine the impact further fair-value accounting standards may have on bankers' and investors' judgments.
520 $a The results indicate commercial lenders assigned the highest loan interest rates when recognized fair values increased net income, a result consistent with the earnings quality and persistence literature. Bankers also assigned the lowest loan amounts when recognized fair values decreased net income in accordance with the "distance to default" model. Nonprofessional investors (business conference attendees) expressed less willingness to invest when fair-market values for NCAs are recognized along with historical cost values.
520 $a I further examine the manner in which fair-value recognition of NCAs affects financial-statement users' judgments by examining questions relating to asset account valuations, accounting measurement theory, and income persistence predictions. I conclude fair-value recognition for NCAs does affect nonprofessional investors' and bankers' judgments, and the results should be of interest to standards-setters, academics, and the investment community alike as the debate surrounding balance-sheet valuations continues.
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