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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.

Keywords

Adam Smith Chesterfield’s Case fair value fair value accounting invisible hand just price Salamanca

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

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Keywords

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