关于公允价值的外国文献~

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• 咪咪妈咪贝贝哄

  [3]Benston, G., The shortcomings of fair-value accounting described in SFAS 157. Journal of Accounting and Public Policy, 2008.
  文献有很多很多,我选了4篇.如果你想要全文,发邮件到我邮箱
  但是我不是学经济的,我翻译不了.
  
  [1]Fair value in financial reporting: Problems and pitfalls in practice
  [2]Gwilliam, D. and R. Jackson. Fair value in financial reporting: Problems and pitfalls in practice A case study analysis of the use of fair valuation at Enron. 2008: Elsevier.
  
  [4]Ramanna, K., The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics, 2007.

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