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In short, Eugene Flegm believes that the many frauds committed by top management, the largest in history, can be traced not only to the general decline in values in the past 30 years, but also to the steady move to fair value accounting by the FASB.
Flegm, "Why Historical Cost is More Reliable than Fair Value: The Need for Reliability in Accounting," Journal of Accountancy, May 2008, vol.
Editors' Note: This article was adopted from a letter sent by Flegm to FASB in October 2006