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。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
面对模糊不清的模型，他们最好能做到的就是检查其中的会计假设及确保数据披露。
Faced with murky models, the best they can do is examine assumptions and ensure disclosure.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
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