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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 : open access journal 12 (2022) 1, pp. 1-18

This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and...

Persistent link: https://www.econbiz.de/10012817185

A note on auditing fair value of investment properties : practice briefing

Nordlund, Bo; Lorentzon, Johan; Lind, Hans - In: Journal of property investment & finance 40 (2022) 1, pp. 108-115

Persistent link: https://www.econbiz.de/10012990469

Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry

Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206

Persistent link: https://www.econbiz.de/10012671617

Revaluation as a model of subsequent measurement of property, plant, and equipment : case of Croatia

Hladika, Mirjana; Gulin, Danimir; Bernat, Ivana - In: Croatian economic survey 23 (2021) 1, pp. 63-95

Persistent link: https://www.econbiz.de/10012626437

The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee

Rizki, Atika; Mita, Aria Farah - In: International journal of monetary economics and finance … 14 (2021) 4, pp. 297-305

Persistent link: https://www.econbiz.de/10012613316

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 : JBE 91 (2021) 7, pp. 965-1004

Persistent link: https://www.econbiz.de/10012617785

An analysis of the extent and use of fair value by JSE Top 40 companies

Van Zijl, Wayne; Hewlett, Valencia - In: South African journal of accounting research 36 (2022) 2, pp. 81-104

Persistent link: https://www.econbiz.de/10013270541

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

Impact of fair value measurement on corporate reporting in India : a case study

Chakravorty, Dipti Kumar; Bhattacharya, Debarshi - In: Mudra : journal of finance and accounting 8 (2021) 2, pp. 127-141

Persistent link: https://www.econbiz.de/10013193492

Non-professional investors' judgments of the reliability of fair value estimates : the impact of investor mood

Chen, Wei; Harding, Noel; He, Wen - In: Behavioral research in accounting 33 (2021) 1, pp. 43-63

Persistent link: https://www.econbiz.de/10012813432