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 …

recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters …, United States and International Accounting Standard setters have issued several disclosures, measurement and recognition … crisis, derivative financial instruments being a central element. With Churchill’s words and believe in our thoughts, “the …

Many observers have argued that the fall in RMBS prices during the crisis was partly caused by fire sales. We provide … for insurance companies. We show that risk-sensitive capital requirements and mark-to-market accounting can jointly create …