Eng, Li Li; Saudagaran, Shahrokh; Yoon, Sora - In: Journal of Accounting and Public Policy 28 (2009) 3, pp. 251-261
This paper examines whether marked-to-market values of energy trading assets and liabilities of companies that enter into energy contracts are related to market value of equity. The Emerging Issues Task Force of the Financial Accounting Standards Board ruled in November 2002 to ban the use of...
