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Keywords: measurement error
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (4): 693–710.
Published: 01 December 2013
...Adrian Valencia; Thomas J. Smith; James Ang SYNOPSIS Fair value accounting has been a hotly debated topic during the recent financial crisis. Supporters argue that fair values are more relevant to investors, while detractors point to the measurement error in the estimation of the reported fair...
