To Fair Value or Not to Fair Value: A Broader Perspective

By Joshua Ronen. 2008

193 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/406530cac7dfcdc827c667cac3908e4d2cf70e64

Citations in the corpus

• Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013, unknown): “Critics argued that fair value is a construct of the imagination which fundamentally depends on the assumptions of financial economics (Bromwich, 2007; Ronen, 2008).”
• Fair value accounting, financial economics and the transformation of reliability (2010, unknown): “For example, Ronen (2008) argues that risk analysis can only take place as reflection on the triangular relationship between firm market value, management’s value in use, and the exit value of individual assets.”