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39. The economic consequences of extending the use of fair value accounting in regulatory capital calculations. (2016). Novotny-Farkas, Zoltan ; Chircop, Justin.
    In: Journal of Accounting and Economics.
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40. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:54:y:2016:i:2:p:525-622.

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