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Keywords: SFAS No. 157
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (5): 119–144.
Published: 01 September 2018
... for conditional conservatism in the financial industry. Editor's note: Accepted by Mark L. DeFond. September 2015 October 2017 2018 SFAS No. 157 fair value hierarchy conditional conservatism verifiability The authors gratefully acknowledge the helpful comments...
