Construct · 1 fields · 1 citations

own credit risk paradox: a standalone construct

One name. One construct. A landmark on the map.

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Financial accounting

the counterintuitive result that fair valuing liabilities lets a firm report gains when its own credit quality worsens.

In financial accounting, own credit risk paradox refers to the counterintuitive result that fair valuing liabilities lets a firm report gains when its own credit quality worsens. This meaning comes from Barth (2008) in The Accounting Review.[1]

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Nearby constructs

credit2 fields · 2 citationsjingle · one word, two constructs paradox3 fields · 4 citationsjingle · one word, three constructs quality6 fields · 13 citationsjingle · one name, six constructs

References

Barth, M. E., Hodder, L. D., & Stubben, S. R. (2008). Fair Value Accounting for Liabilities and Own Credit Risk. The Accounting Review, 83(3), 629-664. https://doi.org/10.2308/accr.2008.83.3.629

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