Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/275287 
Year of Publication: 
2022
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 12 [Issue:] 1 [Article No.:] 15 [Year:] 2022 [Pages:] 1-18
Publisher: 
MDPI, Basel
Abstract: 
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and Scopus databases. Results show a heavy increase in fair value accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further evidence about relevant themes, showing that topics related to financial crises stay relevant, even during times of growth.
Subjects: 
accounting
fair value
financial crisis
IFRS
SFAS
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
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