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The crisis of fair-value accounting: Making sense of the recent debate · Study

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ArticleThe crisis of fair-value accounting: Making sense of the recent debate

Christian Laux2009

OA

Articlegreen2009

The crisis of fair-value accounting: Making sense of the recent debate

Christian Laux · Christian Leuz

805 citations·0/0 files stored·Accounting Organizations and Society

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 805 citations exist upstream.

References

2003Earnings management and investor protection: an international comparison 2000The effect of international institutional factors on properties of accounting earnings 1992Liquidation Values and Debt Capacity: A Market Equilibrium Approach 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2001The relevance of the value-relevance literature for financial accounting standard setting 1982Financial Reporting: An Accounting Revolution.1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

Cited by

2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature 2013Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory 2015A Review of the IFRS-Adoption Literature 2010Did Fair-Value Accounting Contribute to the Financial Crisis?2016A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research 2010Fair value accounting, financial economics and the transformation of reliability 2012Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies 2011Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt

Details

Year2009

Typearticle

Published2009-05-22

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations805

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1016/j.aos.2009.04.003

openalex_workW2247649312

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