id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajm-7907	Fischer, Mary	Statement of Financial Position: A Hybrid Recognition Model	2025	18	.pdf	application/pdf	11196	636	49	Another argument against fair value is that management may hire an appraiser to provide an appraisal that increases asset values solely to increase the entity’s income (Emerson et al., 2010). Throughout the twentieth century, proponents of fair value accounting have advocated for its use over historical cost for financial statement reporting.	cache/ajm-7907.pdf	txt/ajm-7907.txt