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 …

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 …

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 …