Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
The Accounting review, 2022-11, Vol.97 (7), p.243-268 [Peer Reviewed Journal]Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0444
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