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Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
Journal of Accounting Research, 2016Biqin Xie
exaly
Fair Value Accounting and Value of Debt Covenant
SSRN Electronic Journal, 2022openaire +1 more source
On theoretical engorgement and the myth of fair value accounting in China
Accounting, Auditing and Accountability Journal, 2019Christopher Nobes
exaly
Harmonization, Comparability, and Fair Value Accounting
Journal of Accounting, Auditing & Finance, 2007exaly
The Pros and Cons of Fair Value Accounting in a Globalized Economy
Journal of Accounting, Auditing & Finance, 2016exaly

