The economics of fair value accounting: what did the US accounting profession know, and when did it know it?

This article reminds the reader that companies must produce their output efficiently or else they will become high-cost producers and get competed out of existence. This article quotes published research to show that adoption of models other than historical cost (including fair value accounting) moves companies away from efficient production of their output.

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Year of publication:	2009
Authors:	Grayson, Michael M.
Published in:	International Journal of Critical Accounting. - Inderscience Enterprises Ltd, ISSN 1757-9848. - Vol. 1.2009, 4, p. 381-389
Publisher:	Inderscience Enterprises Ltd
Subject:	fair value accounting \| efficient production \| accounting profession \| USA \| United States

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008755472