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

Authors :
Gabriel Donleavy
G D Donleavy
Source :
Accounting History. 27:153-170
Publication Year :
2021
Publisher :
SAGE Publications, 2021.

Abstract

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.

Details

ISSN :
17493374 and 10323732
Volume :
27
Database :
OpenAIRE
Journal :
Accounting History
Accession number :
edsair.doi...........004d24f56c8932220b2247717e421d49