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Harvard Law School Forum: Does fair value accounting contribute to procyclical leverage?


Dr Amir Amel-Zadeh, University Lecturer in Finance at Cambridge Judge Business School, together with co-authors Mary Barth, Professor of Accounting at Stanford University, and Wayne Landsman, Professor of Accounting at the University of North Carolina, published a new paper. The authors  examine whether there exists any link between fair value accounting and procyclical accounting leverage.”

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