• Business
  • Published 2009

Financial Crisis and the Fair Value Debate

@inproceedings{Hakansson2009FinancialCA,
  title={Financial Crisis and the Fair Value Debate},
  author={Magnus Hakansson and Sejla Alijagic and Jignasa Patel},
  year={2009}
}
Using a case study of comment letters, our purpose is to examine the debate about fair value in accounting which has arisen in the context of the current financial crisis. Methodology: We followed a rather qualitative approach while developing a flow chart in order to categorize and analyze our empirical material. Empirical foundation: Case Study through Analysis of Comment Letters. Conclusion: The major conclusion that can be drawn from the study is that there is no strong relationship… CONTINUE READING

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