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Keywords: Creditworthiness
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2011) 10 (4): 385–410.
Published: 01 November 2011
... Group Publishing Limited 2011 Investors Financial information Fair value Liabilities Decision making Fair value accounting Creditworthiness Current accounting standards allow for the fair value measurement of long‐term debt (IAS 39.47 (a); SFAS No. 159.3, 7 (a)). A contentious...
