Empirical Research on Fair Value Measurement and Reliability of Accounting Information

摘要

The advantages and disadvantages of fair value measurement are a difficult issue in accounting research. This article empirically tests the impact of fair value measurement on the reliability of accounting information. The research results show that the fair value measurement reduces the reliability of the company's accounting information, which is detrimental to users of accounting information making correct decisions and reducing the quality of accounting information. This study provides some reference for the improvement of relevant criteria and the application of fair value in China.