Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading

Publisher: John Wiley & Sons Inc

E-ISSN: 1540-6261|70|6|2489-2538

ISSN: 0022-1082

Source: THE JOURNAL OF FINANCE, Vol.70, Iss.6, 2015-12, pp. : 2489-2538

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Abstract