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Fair-value accounting: A cautionary tale from Enron

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  • Benston, George J.
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 25 (2006)
    Issue (Month): 4 ()
    Pages: 465-484

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    Handle: RePEc:eee:jappol:v:25:y:2006:i:4:p:465-484

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Paweł Mielcarz & Paweł Wnuczak, 2011. "DCF Fair Value Valuation, Excessive Assetes and Hidden Inefficiencies," Contemporary Economics, University of Finance and Management in Warsaw, vol. 5(4), December.
    2. Nino Serdarevic, 2012. "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 62-75, October.
    3. Sanders Shaffer, 2012. "Evaluating the impact of fair value accounting on financial institutions: implications for accounting standards setting and bank supervision," Risk and Policy Analysis Unit Working Paper QAU12-1, Federal Reserve Bank of Boston.
    4. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark-to-market accounting: An analysis of cascading media rhetoric and storytelling," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 281-303, August.
    5. Ilanit Gavious & Dafna Schwartz, 2009. "The Valuation Implications of Sales Growth in Start-up Ventures," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 13(2), pages 1-24, Fall.
    6. Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, University of Economics, Prague, vol. 2011(1), pages 60-75.

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