Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1195"
  #_source: array:26 [
    "id" => "1195"
    "slug" => "fair-value-accounting-and-the-banking-crisis-in-2008-shooting-the-messenger"
    "yearMonth" => "2009-01"
    "year" => "2009"
    "title" => "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger"
    "description" => "ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. et WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. <i>Accounting in Europe</i>, 6(1), pp. 3-24."
    "authors" => array:5 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
      1 => array:3 [
        "name" => "RICHARD Chrystelle"
        "bid" => "B00183501"
        "slug" => "richard-chrystelle"
      ]
      2 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
      3 => array:1 [
        "name" => "ANDRÉ P."
      ]
      4 => array:1 [
        "name" => "JENY Anne"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:5 [
      0 => "Banques"
      1 => "Comptabilité"
      2 => "Crise"
      3 => "IASB"
      4 => "Instruments financiers"
    ]
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "3-24"
      "volume" => "6"
      "number" => "1"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet article cherche à analyser les effets de la crise financière sur le normalisateur international en 2008 et les tentatives avortées de tuer le messager - mise en accusation de la norme IAS 39 pour avoir créé la crise en comptabilisant des pertes non réalisées, plutôt que mise en cause des banquiers ayant pris de mauvaises décisions d'investissement."
      "en" => "The paper sets out to analyse the effects of the financial crisis on the international standard-setter in 2008 and the attempts made to shoot the messenger - to blame IAS 39 for creating the crisis for reporting unrealised losses, rather than the cause being bankers making bad investment decisions."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-26T13:21:50.000Z"
    "docTitle" => "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>, <a href="/cv/richard-chrystelle">RICHARD Chrystelle</a>, <a href="/cv/walton-peter">WALTON Peter</a>, ANDRÉ P., JENY Anne"
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang, RICHARD Chrystelle, WALTON Peter, ANDRÉ P., JENY Anne</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2009</span>"
    "keywordList" => "<a href="#">Banques</a>, <a href="#">Comptabilité</a>, <a href="#">Crise</a>, <a href="#">IASB</a>, <a href="#">Instruments financiers</a>"
    "docPreview" => "<b>Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger</b><br><span>2009-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.072762
  +"parent": null
}