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- W2019366911 abstract "Two fatal intrinsic flaws of fair-value accounting are found and mathematically proved by this paper. One flaw concerns its non-complete existence, that is, the required fair value may not exist under certain conditions. One direct consequence of the flaw is that a huge fair value trap may be created by fair-value accounting when the fair value does not exist. Another flaw of fair-value accounting is its self-expansion, that is, the fair-value accounting acts as a share price bubble maker based upon the normal net incomes from the operations of listed firms. The bubble may then expand much larger than the original incomes." @default.
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- W2019366911 date "2011-01-27" @default.
- W2019366911 modified "2023-09-27" @default.
- W2019366911 title "The Economic Consequences of Fair Value Accounting" @default.
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- W2019366911 doi "https://doi.org/10.2202/2152-2820.1010" @default.
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