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 …

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 …

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 …

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

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

important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …