Citations (22)
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Charles Richard Baker. (2018) The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’. Accounting History Review 28:3, pages 191-198.
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Tiago Cardao-Pito & João Silva Ferreira. (2018) ‘Fair Value’ accounting as the normative Fisherian phase of accounting. Accounting History Review 28:3, pages 149-179.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Sylvain Durocher & Yves Gendron. (2014) Epistemic commitment and cognitive disunity toward fair-value accounting. Accounting and Business Research 44:6, pages 630-655.
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Paul André, Anne Cazavan-Jeny, Wolfgang Dick, Chrystelle Richard & Peter Walton. (2009) Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe 6:1, pages 3-24.
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Peter Walton. (2006) A research note. Accounting and Business Research 36:4, pages 337-343.
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Articles from other publishers (16)
Imam Arafat, Suzanne Fifield & Theresa Dunne. (2023) The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective. Journal of Applied Accounting Research.
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Tiago Cardao-Pito. (2023) Prevalence of Fisher's theory in mainstream accounting and economic research. Accounting History 28:2, pages 312-337.
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Gabriel Donleavy. (2021) The Nuances of fair value history: A rejoinder to Cardao-Pito. Accounting History 27:1, pages 153-170.
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Adam Leaver & Keir Martin. (2021) ‘Dams and flows’: boundary formation and dislocation in the financialised firm. Review of Evolutionary Political Economy 2:3, pages 403-429.
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Ana Paula Silva, Alexandra Fontes & Adelaide Martins. (2021) Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. Journal of International Accounting, Auditing and Taxation 44, pages 100416.
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Tiago Cardao-Pito. (2020) Enlightenment value theories and the three levels in fair value accounting. Accounting History 25:4, pages 625-635.
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Bui Thi Ngoc. (2020) Impact of factors on fair value accounting: empirical study in Vietnam. Investment Management and Financial Innovations 17:3, pages 10-26.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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Sebastian Hoffmann & Dominic Detzen. (2013) The regulation of asset valuation in Germany. Accounting History 18:3, pages 367-389.
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Omiros Georgiou & Lisa Jack. (2011) In pursuit of legitimacy: A history behind fair value accounting. The British Accounting Review 43:4, pages 311-323.
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Yuan Ding, Jacques Richard & Hervé Stolowy. (2008) Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33:7-8, pages 718-755.
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