Analyzing the Fair Market Value of Assets and the Stakeholders' Investment Decisions

About the Book

This dissertation was designed to investigate the relationship between the fair market value of assets and stakeholders’ investment decisions. The Financial Accounting Standard Board (FASB) is primarily responsible for establishing generally accepted accounting principles (GAAP) (Weygandt, Kieso, and Kimmel, 2003). According to the FASB, GAAP require disclosing of the fair value of assets of organizations. This research investigated the effect of the disclosure of fair value of assets on stakeholders’ investment decisions. The research question was, How does the hidden market value of assets affect male and female stakeholders’ investment decisions? The survey positively answered this question. Both female and male respondents (519) agreed the market value of assets helps them make better investment decisions. The participants equally shared the need to know the current market value of the company’s assets to make better investment decisions. The investment decisions were shared evenly by the female and male participants.

About the Author

My name is Dr. Anis I. Milad. Besides teaching in higher education for more than 15 years, I also worked as an accountant and manager/owner in my practice for many years. Helping students achieving their educational objectives, dealing with their struggles to survive, and interacting with the successes they encounter are valuable life experiences I treasure because they add meaning to my current work and give me the sense of accomplishment. I am interested in writing about different subjects, watching cable channels for entertainments and world affairs, and reading the newspapers on the Internet. During the years, I wrote military projects, poetry, music, short stories, minute plays, thoughts in religion and philosophy, interpretations on accounting theories and methodologies, critical reviews in business management, and I also wrote critical reviews in leadership. I have published twelve books, eight books plus my dissertation were published in the United States and three books have been published and distributed overseas.