Is historical cost accounting a pancea? : market stress, incentive distortions, and gains trading
Andrew Ellul, Chotibhak Jotikasthira, Christian T. Lundblad and Yihui Wang
| Year of publication: |
2015
|
|---|---|
| Authors: | Ellul, Andrew ; Jotikasthira, Chotibhak ; Lundblad, Christian ; Wang, Yihui |
| Publisher: |
London : Centre for Economic Policy Research |
| 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 |
| Extent: | 55 S. graph. Darst. |
|---|---|
| Series: | Discussion paper / Centre for Economic Policy Research. - London, ISSN 0265-8003, ZDB-ID 1442064-8. - Vol. 10450 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Parallel als Online-Ausg. erschienen |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010509478