谈6毕业论文外文资料翻译2014

《谈6毕业论文外文资料翻译2014》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、谈6毕业论文外文资料翻译2014谈6毕业论文外文资料翻译2014_导读：四月十五日济南大学毕业论文外文资料翻译NationalBureauofEconomicResearch,2009,11.DIDFAIR-VALUEACCOUNTINGCONTRIBUTETOTHEFINANCIALCRISISABSTRACT：Therecentfinancialcrisishasledtoamajordebateaboutfair-valueaccounting.Manycriticshavearguedthatfair-valueaccounting,oft

2、enal毕业论文外文资料翻译题学专班学学目院业级生号公允价值在我国应用现状及问题分析管理学院会计学会计0903聂元磊20090522251吴兰飞指导教师二〇一三年四月十五日济南大学毕业论文外文资料翻译NationalBureauofEconomicResearch,2009,11.DIDFAIR-VALUEACCOUNTINGCONTRIBUTETOTHEFINANCIALCRISISABSTRACT：Therecentfinancialcrisishasledtoamajordebateaboutfair-valueaccounting.Many

3、criticshavearguedthatfair-valueaccounting,oftenalsocalledmark-to-marketaccounting,hassignificantlycontributedtothefinancialcrisisor,atleast,exacerbateditsseverity.Inthispaper,entsandexaminetheroleoffair-valueaccountinginthefinancialcrisisusingdescriptivedataandempiricalevidenc

4、e.Basedonouranalysis,itisunlikelythatfair-valueaccountingaddedtotheseverityofthecurrentfinancialcrisisinamajorayhavebeendoarkets,sthatfair-valueaccountingleadstoexcessivepiricalevidencetodatepointsintheoppositedirection,thatis,towardsovervaluationofbankas5678910谈6毕业论文外文资料翻译201

5、4_(2)导读：esintheinestatement.arketpricesareusedtodeterminefairvalue,fair-valueaccountingisalsocalledmark-to-marketaccounting.Criticsarguethatfair-valueaccountinghasexacerbatedtheseverityofthe2008financialcrisis.Inthispaper,eritsofthisclaim.Themsets.Key,fair-valueaccountinginvol

6、vesreportingassetsandliabilitiesonthebalancesheetatfairvalueandrecognizingchangesinfairvalueasgainsandlossesintheinestatement.arketpricesareusedtodeterminefairvalue,fair-valueaccountingisalsocalledmark-to-marketaccounting.Criticsarguethatfair-valueaccountinghasexacerbatedthese

7、verityofthe2008financialcrisis.Inthispaper,eritsofthisclaim.Themainallegationsarethatfair-valueaccountingcontributestoexcessiveleverageinboomperiodsandleadstoexcessiveasset-firesalesbeerelevantforotherbanks.1Inmuchofthedebate,theseargumentsaretakenforgrantedandspecificevidence

8、ofhosduringthecrisisisrarelyprovided.entsandexaminedescriptiv