This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.

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。

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The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.

笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。

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The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.

基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。

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They use a classic discounted cash flow model to arrive at that fair value.

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You can freely play around with this model and see how the changes affect the "fair value" share price.

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Alan Greenspan's not-so-secret model pegs 8000 as the Dow's fair-market value.

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