How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach

Detalhes bibliográficos
Autor(a) principal: Sampaio, Carlos
Data de Publicação: 2022
Outros Autores: Farinha, Luís, Sebastião, J.R., Régio, Mónica
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.6/12276
Resumo: 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.
id RCAP_0fedcfb56792308a78fc64d1a882c43f
oai_identifier_str oai:ubibliorum.ubi.pt:10400.6/12276
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric ApproachFair valueAccountingFinancial crisisSFASIFRSThis 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.uBibliorumSampaio, CarlosFarinha, LuísSebastião, J.R.Régio, Mónica2022-07-11T09:03:53Z20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.6/12276engSampaio, Carlos, Luís Farinha, João Renato Sebastião, and Mónica Régio. 2022. How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach. Administrative Sciences 12: 15. https://doi.org/10.3390/ admsci12010015https://doi.org/10.3390/ admsci12010015info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-12-15T09:55:23Zoai:ubibliorum.ubi.pt:10400.6/12276Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:51:55.362929Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
title How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
spellingShingle How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
Sampaio, Carlos
Fair value
Accounting
Financial crisis
SFAS
IFRS
title_short How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
title_full How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
title_fullStr How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
title_full_unstemmed How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
title_sort How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
author Sampaio, Carlos
author_facet Sampaio, Carlos
Farinha, Luís
Sebastião, J.R.
Régio, Mónica
author_role author
author2 Farinha, Luís
Sebastião, J.R.
Régio, Mónica
author2_role author
author
author
dc.contributor.none.fl_str_mv uBibliorum
dc.contributor.author.fl_str_mv Sampaio, Carlos
Farinha, Luís
Sebastião, J.R.
Régio, Mónica
dc.subject.por.fl_str_mv Fair value
Accounting
Financial crisis
SFAS
IFRS
topic Fair value
Accounting
Financial crisis
SFAS
IFRS
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.
publishDate 2022
dc.date.none.fl_str_mv 2022-07-11T09:03:53Z
2022
2022-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.6/12276
url http://hdl.handle.net/10400.6/12276
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Sampaio, Carlos, Luís Farinha, João Renato Sebastião, and Mónica Régio. 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
https://doi.org/10.3390/ admsci12010015
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799136408012587008

Registros relacionados