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 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。
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。
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。
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。
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。
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