Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
The Journal of finance (New York), 2015-12, Vol.70 (6), p.2489-2538 [Peer Reviewed Journal]2015 American Finance Association ;2015 the American Finance Association ;Copyright Blackwell Publishers Inc. Dec 2015 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/jofi.12357 ;CODEN: JLFIAN
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