本文主要講公允價值在財務中的弊端，其次，霍德等人(2006)、巴思等人(1996)和科羅娜等人(2013)等研究人員發現，在經濟動盪時期使用公允價值會計存在負面影響。根據這一主張，公允價值的使用嚴重降低了企業組織和金融機構抵御風險的能力。當市場活躍時，通過公允價值來衡量金融產品往往是有利可圖的，而且管理者大多持有不切實際的樂觀傾向(Power, 2010)。本篇代寫論文費用文章由美國論文人EducationRen教育網整理，供大家參考閱讀。
Second, as identified by a number of researchers such as Hodder et al. (2006), Barth et al. (1996) and Corona et al. (2013), there are negative effects of using fair value accounting during the turmoil of economy. It is stated under this claim that the utilization of fair value seriously results in reducing the ability of business organization and financial institutes for resistance of risk. When there is an activeness of market, the measurement of financial products by fair value always turns out to be lucrative and mostly, managers hold the tendency of being unrealistically optimistic (Power, 2010).
Once there is an expression of weaker tendency by the market, there is an undervaluation for the value of financial assets. As per the IAS, financial institutes have to be accruing towards impairment as per the attributes of measurement for the assets, further reducing the equity of owner. This impacts the profitability of the company followed by the level of ratio for capital adequacy (Ramanna, 2008). At the same point of time, for the evasion of any adverse impact, a number of companies consider selling their assets that further results in declining the value of each and every asset. This vicious cycle does not come to an end until or unless there is a bankruptcy of the back.
Third, the use of fair value accounting provides an unreasonable guidance to the economic behaviour of the people as identified by several researchers such as Sinnett (2007), Metzger (2010) and Power (2010). The use of fair value resulted in inducing irrational investment behaviour among the public. In the turmoil of finance, some financial rating agencies and analysts, playing a significant role in some of the business organizations, often end up changing the rating of credit in an extremely short period of time for the evasion of their responsibility (Song et al., 2010). Such a behaviour not only results in exacerbating panic across the market, but also results in enlarging the negative impact. As pointed out by Koonce et al. (2011), it becomes necessary for preventing the economy from being overheated. However, this results in the prevention of the economy from being extremely cold.
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