Auditing Fair Values In A Sensitive Socio-Economical Context
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References listed on IDEAS
- Michel Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," CIRANO Working Papers 2009s-27, CIRANO.
- Hann, Rebecca N. & Heflin, Frank & Subramanayam, K.R., 2007. "Fair-value pension accounting," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 328-358, December.
- Christian Laux & Christian Leuz, 2010.
"Did Fair-Value Accounting Contribute to the Financial Crisis?,"
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- Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
- Skinner, Douglas J., 2008. "Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting"," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 282-288, August.
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More about this item
Keywordsfair value; historical costs; fair value audit; volatility; economic crisis;
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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