The limitations of market value accounting and a more realistic alternative

• 1 September 1991
• journal article
• Published by Elsevier in Journal of Banking & Finance
• Vol. 5  (4-5) , 753-783
• https://doi.org/10.1016/0378-4266(91)90003-5

Abstract

Keywords

• MARKET VALUE
• REALISTIC ALTERNATIVE
• VALUE ACCOUNTING
• LIMITATIONS OF MARKET