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How the 2008-2009 financial crisis shaped fair value accounting literature: A bibliometric approach

Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences 12 (2022) 1, pp. 1-18

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 …

Persistent link: https://www.econbiz.de/10014332966

Historical Costs versus Fair Value Measurement in Financial Accounting

Dvořáková, Dana - In: European Financial and Accounting Journal 4 (2009) 3, pp. 6-18

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. …

Persistent link: https://www.econbiz.de/10010512844

Fair Value Measurement in Financial Reporting

Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75

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

Persistent link: https://www.econbiz.de/10010512876

Fair value accounting and financial stability

Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004

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 …

Persistent link: https://www.econbiz.de/10011606165

The aporetic financialisation of insurance liabilities: Reserving under Solvency II

Fytros, Charalampos - In: Finance and Society 7 (2021) 1, pp. 20-39

The valuation of insurance liabilities has traditionally been dealt with by actuaries, who closely monitored underlying illiquid features, assumed a long-term perspective, and exercised their own subjective, expert judgment. However, the new EU regulatory regime of Solvency II (S2) has come to...

Persistent link: https://www.econbiz.de/10015190824

Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies

Ionascu, Mihaela - In: Journal of Accounting and Management Information … 11 (2012) 4, pp. 532-544

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. …

Persistent link: https://www.econbiz.de/10015195845

Research and development capitalization, fair value, and earnings management: A study of French listed companies

Hrichi, Yosr; Arfaoui, Feten - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 569-586

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 …

Persistent link: https://www.econbiz.de/10015196123

Bearer Plants: Stakeholders' View on the Appropriate Measurement Model

Damian, Maria Ionela; Manoiu, Sorana Mihaela; Bonaci, … - In: Journal of Accounting and Management Information … 13 (2014) 4, pp. 719-738

Plants – International Accounting Standards Board (IASB) (2013)). The IASB is faced with analyzing whether applying IAS 16 …

Persistent link: https://www.econbiz.de/10015196275

Do investors overvalue startups? Evidence from the junior stakes of mutual funds

Agarwal, Vikas; Barber, Brad M.; Cheng, Si; Hameed, … - 2023

We show that mutual funds report their junior stakes in startups at 43% higher valuation than model fair values that consider multi-tier capital structures of startups. The latest-issued and most senior security is worth 48% per share than junior securities held by mutual funds, implying that...

Persistent link: https://www.econbiz.de/10014340142

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

Persistent link: https://www.econbiz.de/10014502015