Thesis Abstract

<p> </p><div>Fair value accounting has gained significant attention in recent years as a method of valuing assets and liabilities based on their current market prices. This research aims to analyze the impact of fair value accounting on financial statement quality. By examining the advantages and disadvantages of fair value accounting, as well as its implications for financial reporting, this study seeks to provide insights into the effects of fair value accounting on the reliability, relevance, and comparability of financial statements.</div><div>The research will employ a quantitative research approach, utilizing financial data from companies that have adopted fair value accounting practices. The study will analyze the financial statements of these companies, focusing on key financial indicators such as asset valuation, income recognition, and disclosure practices. By comparing the financial statement quality of companies using fair value accounting with those using other valuation methods, this research aims to assess the impact of fair value accounting on financial reporting quality.</div><div>The findings of this research will contribute to the existing literature on fair value accounting by providing empirical evidence on its effects on financial statement quality. The results will assist standard setters, regulators, and practitioners in understanding the benefits and challenges associated with fair value accounting and guide them in making informed decisions regarding financial reporting standards.</div> <br><p></p>

Thesis Overview