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Discussion of ‘Financial reporting quality is fair value a plus or a minus’

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This ar t icle was dow nloaded by: [ Univer sit as Dian Nuswant or o] , [ Rir ih Dian Prat iw i SE Msi] On: 01 Oct ober 2013, At : 01: 24

Publisher : Rout ledge

I nfor m a Lt d Regist er ed in England and Wales Regist er ed Num ber : 1072954 Regist er ed office: Mor t im er House, 37- 41 Mor t im er St r eet , London W1T 3JH, UK

Accounting and Business Research

Publ icat ion det ail s, incl uding inst ruct ions f or aut hors and subscript ion inf ormat ion:

ht t p: / / www. t andf onl ine. com/ l oi/ rabr20

Discussion of ‘ Financial reporting quality: is

fair value a plus or a minus?’

Phil ip Broadl ey ab a

Prudent ial pl c b

Hundred Group of Finance Direct ors, E-mail : Publ ished onl ine: 28 Feb 2012.

To cite this article: Phil ip Broadl ey (2007) Discussion of ‘ Financial report ing qual it y: is f air val ue a pl us or a

minus?’ , Account ing and Business Research, 37: sup1, 45-48, DOI: 10. 1080/ 00014788. 2007. 9730084

To link to this article: ht t p: / / dx. doi. org/ 10. 1080/ 00014788. 2007. 9730084

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Taylor & Francis m akes ever y effor t t o ensur e t he accuracy of all t he infor m at ion ( t he “ Cont ent ” ) cont ained in t he publicat ions on our plat for m . How ever, Taylor & Francis, our agent s, and our licensor s m ake no r epr esent at ions or war rant ies w hat soever as t o t he accuracy, com plet eness, or suit abilit y for any pur pose of t he Cont ent . Any opinions and view s expr essed in t his publicat ion ar e t he opinions and view s of t he aut hor s, and ar e not t he view s of or endor sed by Taylor & Francis. The accuracy of t he Cont ent should not be r elied upon and should be independent ly ver ified w it h pr im ar y sour ces of infor m at ion. Taylor and Francis shall not be liable for any losses, act ions, claim s, pr oceedings, dem ands, cost s, expenses, dam ages, and ot her liabilit ies w hat soever or how soever caused ar ising dir ect ly or indir ect ly in connect ion w it h, in r elat ion t o or ar ising out of t he use of t he Cont ent .

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