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Sara Aliabadi
Northeastern Illinois University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Fair Value Determination: A Conceptual Framework Sara Aliabadi; Hong Chen; Alireza Dorestani
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

Financial crisis, failure of high profile corporations, new regulations and rules, expansion in globalization, and increasing fraudulent financial reporting have recently resulted in the rise of several accounting issues relevant to the capital market. Both the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) have been trying to promote fair value accounting to increase the information relevance of financial reports (Barth et al., 2007; Fiechter, 2010; Barlev and Haddad, 2003). However, critics of fair value accounting blame the flexibility and subjectivity of fair value accounting for many economics problems and financial crises. It is generally believed that fair value accounting produces more relevant financial information, but in some cases the fair value determination is subjective and is prone to management discretion and earnings manipulation. Our study shows that the literature in fair value determination is weak and universities generally do not offer any stand alone fair value related courses or programs. We believe that no conceptual framework for fair value determination has been developed, so in this paper we provide a theoretical framework for fair value determination and invite researchers to focus more in this very important area of specialization in fair value accounting. We also believe that traditional financial statements are only a partial process of accounting past and current financial position, and competitive position statement (CPS) is also a partial process of accounting for current and future financial position; therefore, we argue that the intersection of these two processes reflects the true current position unless the semantics for meaningful competitive interaction in a field is misread for an entitys decision making and implementation processes.
Budget Deficit, National Debt, and Government Spending: Is Now the Right Time to Cut Deficit and Reduce National Debt? Sara Aliabadi; Alireza Dorestani; Aijana Abdyldaeva
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

The current economic downturn has raised the question of whether the national debt is too large to continue spending or whether it is impossible to stimulate the economy without increasing national debt. The paper tempts to provide arguments for and against budget deficit and investigates the effects of freezing government spending on unemployment and Consumer Price Index (CPI). In this study we posit that the direction of association between government spending and unemployment rate and government spending and CPI are not theoretically determinable. Therefore, in this study we examine the above associations. Government budget deficit and national debt has an important effect on current and future generations. Our results show that opposing factors cancel out each other and there is no significant association between government spending and unemployment rate and government spending and CPI. We show and conclude that the current state of the economy calls for immediately cutting the government spending to reduce budget deficit and national debt.
Co-Authors Aijana Abdyldaeva Alireza Dorestani Hong Chen