TY  - SER
AU  - Chung, Sung Gon
AU  - Lee, Cheol
AU  - Mitra, Santanu
TI  - Fair value accounting and reliability: The problem with level 3 estimates
SN  - 0732-8435
U1  - BPer. 657.05 
PY  - 2016///
CY  - --New York
PB  - The New York State Society of Certified Public Accountants
KW  - Accounting
ER  -