This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...