Sentence examples for fair value information from inspiring English sources

This effect even endures in the presence of fair value information about the asset being sold.

We predict and find that fair value information enables investors to overcome this tendency and make better stewardship decisions than investors with amortized cost information.

Collectively, our results suggest that investors' stewardship decisions are improved because fair value information more transparently provides the information required to properly consider the opportunity costs associated with managers' actions and disentangle endogenous actions by managers from exogenous market forces that are outside of managers' control.

Anderson, Brown, Hodder, and Hopkins (ABHH, in press) provide experimental evidence that investors are better able to assess management stewardship and firm value when financial statements highlight fair-value information rather than amortized-cost information.

You cannot determine and compare your true costs and fair value unless you have this information.

In September , 1997 Adelson's sons sued their father, alleging that he had defrauded them by not divulging material information, in order to induce them to sell their stock for less than its fair value.

Jiang claimed that Rio Tinto had used the information to force the Chinese steel sector to pay $700 billion yuan more than the fair value of iron ore imported over the past six years.

The Exposure Draft proposes that companies report both fair value and amortized cost measures for loans; thus, the proposal should result in increased levels of loan-related information and improved financial reporting transparency.

"We're paying fair value.

Based on the same information Dell's management has, such an assessment would assure investors that they are being bought out at a fair value.

Prudential Securities estimates fair value at $500 million.