Marking to Market versus Taking to Market
While the debate on cost and market-value accounting has been raging for years, economists lack a framework allowing a comparison of their relative merits. This paper considers an agency model in which the measurement of an asset can be based on public market data (marking to market) and/or on the r...
|Place of publication:||
|Data of publication:||2016-11|
|Online Access:||available in Bonn?|
|Database:||SciencesPo Open Archive
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