marking to market

C HICAGO JOHN M. OLIN LAW & ECONOMICS WORKING PAPER NO. 458 (2D SERIES) Marking to Market: Can Accounting Rules Shake the Foundations of Capitalism Richard A. Epstein and M. Todd Henderson T H E L A W SCHOOL T H E UNIVERSITY OF CHICAGO April 2009 This paper can be downloaded without charge at: The Chicago Working Paper Series Index: http://www.law. uchicago.edu/ Lawecon/index.html and at the Social Science Research Network Electronic Paper Collection.

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