Sampaio, C. (2020). Fair value accounting: a systematic literature review. In L. Farinha, J. R. Sebastião, & A. B. Cruz (Eds.), Handbook of Research on Accounting and Financial Studies (pp. 22–36). IGI Global. doi:10.4018/978-1-7998-2136-6.ch002
10.4018/978-1-7998-2136-6.ch002
Title
Fair value accounting: a systematic literature review
Subject
Fair value accounting systematic literature review standard setters accounting historical cost accounting banks assets liabilities
This study aims to analyse the present state of fair value accounting research. A search on the
Web of Science database was conducted. Article type documents containing “fair value” and
“accounting” in the title were searched, and results returned 34 documents. A systematic
literature approach was used to evaluate the articles. Results indicate that the banking sector is
the main source of data for fair value accounting research. On the other hand, the adoption of
fair value accounting seems to produce different results according to the type of industry sample
used, the temporal context of the study, financial turmoil, or the evaluated assets and liabilities. info:eu-repo/semantics/publishedVersion
