Sampaio, Carlos; Farinha, Luís; Sebastião, João Renato and Régio, Mónica. (2022) - How the 2008–2009 Financial crisis shaped fair value accounting literature: a bibliometric approach. Administrative Sciences 12: 15. https://doi.org/10.3390/ admsci12010015
2076-3387
10.3390/admsci12010015
Title
How the 2008–2009 Financial crisis shaped fair value accounting literature: a bibliometric approach
Subject
IFRS SFAS Accounting Fair value Financial crisis
Relation
1;
Date
2022-01-25T14:12:28Z 2022-01-25T14:12:28Z 2022
Description
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 Scopus databases. Results show a heavy increase in fair value accounting literature starting due to the 2008–2009 financial crisis, further showing a shift from fair value accounting regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further evidence about relevant themes, showing that topics related to financial crises stay relevant, even during times of growth. info:eu-repo/semantics/publishedVersion
