Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study
Year of publication: |
2013-12
|
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Authors: | Tokuga, Yoshihiro ; Ota, Yoko |
Institutions: | Institute for Monetary and Economic Studies, Bank of Japan |
Subject: | fair value | valuation role | contracting role | executive compensation | financial covenants | dividend restrictions | financial regulation and supervision |
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