Search Results - person:"Ferreira, João Silva"

Fair Value Accounting as the Normative Fisherian Phase of Accounting

Cardão-Pito, Tiago; Ferreira, João Silva - 2021

‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’s theoretical writings (written more...

Persistent link: https://www.econbiz.de/10013214501

"Fair value" accounting as the normative Fisherian phase of accounting

Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179

Persistent link: https://www.econbiz.de/10011988200

Demystifying fair value accounting : rejoinder to Baker and Markarian

Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 199-202

Persistent link: https://www.econbiz.de/10011988206

The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"

Baker, Charles Richard - In: Accounting history review 28 (2018) 3, pp. 191-198

Persistent link: https://www.econbiz.de/10011988210