The nuances of fair value history: A rejoinder to Cardao-Pito

The nuances of fair value history: A rejoinder to Cardao-Pito

Cardao-Pito (2020) critically reviewed Donleavy's (2019) article on the origins of the use of the word 'fair' in fair value accounting. This article is a rejoinder to the criticisms in that review.

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Bibliographische Detailangaben
Veröffentlicht in:Accounting history 2022-02, Vol.27 (1), p.153-170
1. Verfasser: Donleavy, Gabriel
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Criticism
Distributive justice
Fair value
Net present value
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Beschreibung
Zusammenfassung:Cardao-Pito (2020) critically reviewed Donleavy's (2019) article on the origins of the use of the word 'fair' in fair value accounting. This article is a rejoinder to the criticisms in that review.
ISSN:1032-3732
1749-3374
DOI:10.1177/10323732211027615