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Articles

Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018

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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2021) Convergence in Motion: A Review of Fair Value Levels’ Relevance. Accounting in Europe 18:3, pages 275-294.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Articles from other publishers (7)

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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António Martins, Cristina Sá & Daniel Taborda. (2022) Fair Value and Corporate Taxation: Out through the Door, Back through the Window?. Accounting, Economics, and Law: A Convivium 0:0.
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Katica Tomic. 2022. The Governance of Insurance Undertakings. The Governance of Insurance Undertakings 245 262 .
Adela Deaconu, Ioana Ciurdaş & Carmen Bonaci. (2021) Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy. Studia Universitatis Babes-Bolyai Oeconomica 66:1, pages 36-60.
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Alessandro Migliavacca, Christian Rainero & Vera Palea. (2021) Accounting for equity investments under IFRS 13: Are market multiple evaluations accurate?. Corporate Ownership and Control 18:4, pages 152-174.
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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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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2019) The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective. SSRN Electronic Journal.
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