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Wu, Z.S., Luo, S.D. and Wang, W. (2009) Value Relevance of Securities Investment Income Correlated with Earnings Management Research. Accounting Research, No. 6, 82-82.

has been cited by the following article:

• TITLE: The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking

  AUTHORS: Xing Liu, Shasha Cao

  KEYWORDS: New Standards, Rent-Seeking of Accounting, The Fair Value

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.6 No.2, February 18, 2016

  ABSTRACT: With the development of market economy, accounting for rent-seeking has become the new research directions in the field of accounting. Under the background of international convergence and equivalent of accounting standards, introduction of fair value measurement also becomes a hot topic. In recent years, accounting rent-seeking behavior makes the use of fair value frequently, causing serious damage to the orderly and healthy operation of the market. Based on the accounting rent-seeking theory, the paper carries out the research on background, reason and pathway of rent-seeking behavior of the fair value, combined with fair value measurement attribute, and making specific countermeasures and suggestions to suppress rent-seeking of fair value in the accounting, to improve the quality of accounting information, to protect the interests of investors, as well as the stability of the market order.