All Articles tagged accounting

• Articles
  May 15, 2024 CDT
  On the Ethics of Fair Value Accounting: Distributive Effects, Distributive Injustice, and Implications for Social Peace
  David J. RappJeffrey M. HerbenerDavid Gordon

  Should fair value accounting—in contrast to historical cost accounting—be considered fair or just? The authors argue that fair value accounting contributes to distributive injustice and potentially to social discord.

  Abstract
• Articles
  September 24, 2019 CDT
  Selected Abstracts from the 2019 Austrian Economics Research Conference
  Per BylundMichael CastonNicole FlinkLee GrumblesClint PurtellLukasz DominiakTate FegleyDavid GordonMitchell LangbertRoberta A. ModugnoRoberta MuramatsuPaulo R. ScaranoMichael OlbrichDavid J. RappDuygu PhillipsMark ThorntonVytautas ZukauskasJorg Guido Hulsmann

  This is a collection of abstracts from some of the papers presented at the 2019 Austrian Economics Research Conference held at the Mises Institute in Auburn, Alabama.

  Abstract