%0 Journal Article %J Atlantic Economic Journal %D 2011 %T The Valuation Effect of Accounting Standard 158 on Firms with High and Low Financial Risk %A Houmes,B. %A Chira,Inga %A Boylan,B. %K Finance %B Atlantic Economic Journal %V 39 %P 47-57 %8 2011 %G eng %N 1 %2 a %4 84291035136 %$ 84291035136