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The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’

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1998A history of accountancy in the United States: the cultural significance of accounting162 cited
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2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model71 cited
2004The Secret Past of Fair Value: Lessons from History Applied to the French Case38 cited
2013Accounting and Business Economics37 cited
2012THE VICTORY OF THE PRUSSIAN RAILWAY “DYNAMIC” ACCOUNTING OVER THE PUBLIC FINANCE AND PATRIMONIAL ACCOUNTING MODELS (1838–1884): AN EARLY ILLUSTRATION OF THE APPEARANCE OF THE SECOND STAGE OF CAPITALIST FINANCIAL ACCOUNTING AND A TESTIMONY AGAINST THE AGENCY AND THE MARKET FOR EXCUSES THEORIES28 cited
2003Accounting Research in the German Language Area—First Half of the 20th Century25 cited
2013Accounting and business economics: : insights from national traditions24 cited
2014American ideology, socialism and financial accounting theory: A counter view22 cited
2018‘Fair Value’ accounting as the normative Fisherian phase of accounting22 cited

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