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Fair value accounting and Austrian business cycle theory: what can we learn from the German crisis of 1873?

Eduard Braun & Florian Follert

Accounting History Review2025https://doi.org/10.1080/21552851.2025.2487258article
AJG 2ABDC B
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0.50

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https://doi.org/https://doi.org/10.1080/21552851.2025.2487258

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@article{eduard2025,
  title        = {{Fair value accounting and Austrian business cycle theory: what can we learn from the German crisis of 1873?}},
  author       = {Eduard Braun & Florian Follert},
  journal      = {Accounting History Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/21552851.2025.2487258},
}

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Fair value accounting and Austrian business cycle theory: what can we learn from the German crisis of 1873?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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