This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
Appropriate model should be decided for estimating the fair value if the active market doesn't exists.
如果活跃市场不存在，应该决定适当的模型估计公允价值。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
With this model, the article make a deeper analysis of the strategy the value of a fair price perception of the impact of consumer loyalty.
借助该模型，本文从更深层次分析了价格策略和价值公平感知对消费者忠诚度的影响。
To guard against this, the authors added to their model a measure of how far the exchange rate has shifted from its fair value.
为了避免这个，作者添加了他们对多长时间汇率会从公平价值中改变的模型标准。
To guard against this, the authors added to their model a measure of how far the exchange rate has shifted from its fair value.
为了避免这个，作者添加了他们对多长时间汇率会从公平价值中改变的模型标准。
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