Is historical cost accounting a Panacea? : market stress, incentive distortions, and gains trading
Andrew Ellul, Chotibhak Jotikasthira, Christian T. Lundblad and Yihui Wang
| Year of publication: |
Dezember 2015
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| Authors: | Ellul, Andrew ; Jotikasthira, Chotibhak ; Lundblad, Christian ; Wang, Yihui |
| Published in: |
The journal of finance : the journal of the American Finance Association. - Hoboken, NJ [u.a.] : Wiley, ISSN 0022-1082, ZDB-ID 218191-5. - Vol. 70.2015, 6, p. 2489-2538
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| Subject: | Versicherung | Insurance | Betriebsvermögen | Corporate assets | Bilanzielle Bewertung | Accounting valuation | Anschaffungskosten | Historical costs | Marktwert | Market value | Wirkungsanalyse | Impact assessment | Wertpapierhandel | Securities trading | Portfolio-Management | Portfolio selection | Theorie | Theory | Schätzung | Estimation | USA | United States | 2004-2010 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jofi.12357 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011411355