Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, … - In: Economic Policy 29 (2014) 78, pp. 297-341
type="main" xml:id="ecop12030-abs-0001" <title type="main">Summary</title> <p>One of the most contentious issues raised during the recent crisis has been the potentially exacerbating role played by mark-to-market accounting. Many have proposed the use of historical cost accounting, promoting its ability to avoid the...</p>
