@article{386737,
      author = {Novoa, Alicia. and Scarlata, Jodi G. and Solé, Juan.},
      url = {http://library.usi.edu/record/386737},
      title = {Procyclicality and fair value accounting/},
      publisher = {International Monetary Fund,},
      recid = {386737},
      pages = {40 p.},
      address = {[Washington D.C.] :},
      year = {2009},
}