@misc{LauxLeuz2009, author = {Christian Laux and Christian Leuz}, title = {The crisis of fair value accounting: making sense of the recent debate}, booktitle = {Center for Financial Studies (Frankfurt am Main): CFS working paper series ; No. 2009,09}, institution = {Center for Financial Studies (CFS)}, series = {CFS working paper series}, number = {2009, 09}, type = {workingpaper}, year = {2009}, }