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Sorkin is a financial journalist and takes a journalistic perspective on the events he is reporting. For the most part, he does not express his own views or opinions on the events in his book but presents them from the perspective of the actual participants. Through interviews, recordings, notes and public records he has reconstructed the events and presents them in a first-hand account as if the reader is actually in the room as they take place. The main exception to Sorkin's attempt to present an impartial account is in the Epilogue, where he expresses his own opinion that too little has been done in the way of regulation to prevent a similar crisis in the future.

Source(s)

Too Big to Fail: The Inside Story of How Wall Street and Washington Fought to Save the Financial System--and Themselves, BookRags