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Keywords: insurance companies
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 243–268.
Published: 01 November 2022
... 1 3 2022 2022 fair value earnings management insurance companies asset values The appropriateness of fair value measurement, rather than other measurement bases such as amortized cost, for financial instruments has been widely debated. Some argue that fair value measurement...
