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Fair Value Accounting and the Cost of Debt

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  • Michel Magnan
  • Haiping Wang
  • Yaqi Shi(Sans nom)

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  • Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
    • Handle: RePEc:cir:cirwor:2016s-32
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    File URL: https://cirano.qc.ca/files/publications/2016s-32.pdf
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    Cited by:

    1. Ester Chen & Ilanit Gavious & Nadav Steinberg, 2019. "Dividends from unrealized earnings and default risk," Review of Accounting Studies, Springer, vol. 24(2), pages 491-535, June.
    2. Assaf Bar‐Hod & Ester Chen & Ilanit Gavious, 2021. "The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1363-1413, April.

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