The crisis of fair value accounting: Making sense of the recent debate
Year of publication: |
2009
|
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Authors: | Laux, Christian ; Leuz, Christian |
Publisher: |
Frankfurt a. M. : Goethe University Frankfurt, Center for Financial Studies (CFS) |
Subject: | Fair-Value-Bewertung | Bankbilanz | Kritik | Finanzmarktkrise | Welt | Mark-to-market | Fair value accounting | Financial institutions | Liquidity | Financial crisis | Banks | Procyclicality |
Series: | CFS Working Paper ; 2009/09 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 606241167 [GVK] hdl:10419/43259 [Handle] RePEc:zbw:cfswop:200909 [RePEc] |
Classification: | G14 - Information and Market Efficiency; Event Studies ; G15 - International Financial Markets ; G30 - Corporate Finance and Governance. General ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing |
Source: |
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