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Searching For The Fair Story Behind Fair Value For Financial Instruments

Author

Listed:
  • Matis Dumitru

    () (Babes-Bolyai University, Faculty of Economics and Business Administration)

  • Bonaci Carmen Giorgiana

    () (Babes-Bolyai University, Faculty of Economics and Business Administration)

Abstract

Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

Suggested Citation

  • Matis Dumitru & Bonaci Carmen Giorgiana, 2009. "Searching For The Fair Story Behind Fair Value For Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1042-1048, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1042-1048
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/177.pdf
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    References listed on IDEAS

    as
    1. Langlois, Richard N & Foss, Nicolai J, 1999. "Capabilities and Governance: The Rebirth of Production in the Theory of Economic Organization," Kyklos, Wiley Blackwell, vol. 52(2), pages 201-218.
    2. J.l. Ravix, 1990. "L'émergence de la firme et des coopérations inter-firmes dans la théorie de l'organisation industrielle : Coase et Richardson," Revue d'Économie Industrielle, Programme National Persée, vol. 51(1), pages 202-225.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Fair value accounting; standards setting bodies; financial crisis;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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