Subprime Crisis and Fair-Value Accounting
Paul M. Healy
Harvard Business School; National Bureau of Economic Research (NBER)
Harvard University - Harvard Business School; Harvard University - David Rockefeller Center for Latin American Research; Harvard Business Review; NBER
Harvard University - Harvard Business School
August 5, 2009
HBS Case No. 109-031
Harvard Business School Accounting & Management Unit
This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis.
JEL Classification: A20working papers series
Date posted: November 4, 2009
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