关于公允价值的外国文献~

[3]Benston, G., The shortcomings of fair-value accounting described in SFAS 157. Journal of Accounting and Public Policy, 2008.文献有很多很多,我选了4篇.如果你想要全文,发邮件到我邮箱qingshuixiaobing@***,我发给你但是我不是学经济的,我翻译不了.[1]Fair value in financial reporting: Problems and pitfalls in practice[2]Gwilliam, D. and R. Jackson. Fair value in financial reporting: Problems and pitfalls in practice A case study analysis of the use of fair valuation at Enron. 2008: Elsevier.[4]Ramanna, K., The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics, 2007.