1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译） ，无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：Changes in the Measurement of Fair Value: Implications for Accounting Earnings 外文作者：Fargher, Neil， Zhang, John Ziyang 文献出处: Accounting Forum, Volume 38, Issue 3, September 2019, Pages 184-199 (如觉得年份太老，可改为近 2 年，毕竟很多毕
2、业生都这样做) 英文 4282 单词，27692 字符(字符就是印刷符)，中文 6984 汉字。 （如果字数多 了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。 ） Changes in the Measurement of Fair Value: Implications for Accounting Earnings Abstract： With the FASBs issue of staff position papers in 2009 and the relaxation of how fair value standards are applied, there
3、 has been a change in the practice of how fair value is measured. Since the FASB staff position papers in 2009, fair value measurement by financial institutions has increasingly relied on managerial assumptions. This study examines the impact of this change on the quality of earnings. Consistent wit
4、h attribute substitution theory that emphasises reliability over relevance, we find that an apparent increase in managerial discretion in fair value measurement is associated with a higher probability of earnings management and lower earnings informativeness. The results indicate that allowing more managerial discretion in fair value measurement adversely affected the quality of financial reporting. Our study highlights the issue of reliable measurement in the debate among academics and practit
