@misc{MuellerRiedlSellhorn2018, author = {Maximilian A. M{\"u}ller and Eddie Riedl and Thorsten Sellhorn}, title = {Recognition versus disclosure of fair values}, edition = {January 2015}, doi = {10.2139/ssrn.2362362}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {05/2012}, type = {workingpaper}, pages = {54}, year = {2018}, }