Finance Series Did Fair-Value Accounting Contribute to the Financial Crisis? Working Paper Author/Authors Christian Laux Vienna University of Economics and Business Christian Leuz The University of Chicago - Booth School of Business Series number: 266/2009 Date published: 01 Dec 2009 Last revised: 09 Dec 2009 Quick links Access Paper on SSRN Categories Accounting Banking Crisis Reporting Keywords Mark-to-market accounting, Financial institutions, liquidity, financial crisis, Banks, financial regulation, Procyclicality, Contagion. Published in Journal of Economic Perspectives American Economic Association, vol. 24(1), pages 93-118
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