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Barth, Mary E.; Ormazabal Sánchez, Gaizka; Taylor, D.J.
The big three rating agencies -- Standard & Poor's, Moody's and Fitch -- have already received plenty of blame for the 2007-08 financial crisis. Now, a new study provides evidence suggesting that their risk assessment procedures for asset securitizations were inadequate.
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Barth, Mary E.
Critics charge that fair value measures of heavily discounted assets during an exceptional period of distress sales actually made the financial crisis worse. The author questions this analysis. Rather than battling against fair value, accounting experts would be better off devoting their energies toward making sure that it is used in the most effective way possible.
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