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Accounting and Business Research
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Financial reporting quality: is fair value a plus
or a minus?
St ephen H. Penman a
Graduat e School of Business, Columbia Universit y, E-mail: Published online: 28 Feb 2012.
To cite this article: St ephen H. Penman (2007) Financial report ing qualit y: is f air value a plus or a minus?, Account ing and Business Research, 37: sup1, 33-44, DOI: 10. 1080/ 00014788. 2007. 9730083
To link to this article: ht t p: / / dx. doi. org/ 10. 1080/ 00014788. 2007. 9730083
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