Fair Value Accounting, Disclosure and Financial Stability: Does How We Keep Score Influence How the Game is Played?

Richard J. Herring
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Richard J. Herring: University of PA

Working Papers from University of Pennsylvania, Wharton School, Weiss Center

Abstract: Virtually every chief executive officer of a failed financial institution blamed fair value accounting (along with short-sellers and hedge funds) for his firm's plight. But CEOs were not alone in blaming FVA for the crisis.

Date: 2011
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