Discussion paper DP16835 Investment and Contagion Tradeoffs between Fair Value and Historical Cost Accounting Viral Acharya Saptarshi Mukherjee Rangarajan K Sundaram 25 Dec 2021 Financial Economics D21 G38 M41 M48
Discussion paper DP10450 Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading Andrew Ellul Christian T Lundblad Chotibhak Jotikasthira 1 Mar 2015 Financial Economics G11 G12 G14 G18 G22