fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition … using and on issue of fair value measurement in time of financial crisis. …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

financial and accounting literature. There is easily observable gap between fair value theory and valuation practices. Thus this …

This paper analyzes the role of financial accounting and reporting in the current financial crisis. Starting outlining … the objectives of financial accounting and giving a brief overview over the relevant accounting standards for financial … to financial accounting outcomes. Also, it surveys the current analytical literature which investigates the relation …

The principles characterizing the traditional revenue-expense approach to accounting have never been “invented.” They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to … competing accounting behaviors. Based on a sample of 266 firm-month observations (predictions made in 2008 for 2009 and 2010 … positively correlated with a conservative approach and negatively associated with fair value based accounting policies. …

Research Question- This paper investigates the problem of the multitude of accounting choices allowed by international … accounting in the French context. Motivation- The discretionary accounting choices of capitalization of development costs and the … is explained by the fact that France is a country of written law where accounting choices differ from countries of common …