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, João Renato, 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/10400.11/7862
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.
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spelling How the 2008–2009 Financial crisis shaped fair value accounting literature: a bibliometric approachIFRSSFASAccountingFair valueFinancial crisisThis 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.Repositório Científico do Instituto Politécnico de Castelo BrancoSampaio, CarlosFarinha, LuísSebastião, João RenatoRégio, Mónica2022-01-25T14:12:28Z20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.11/7862engSampaio, 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/ admsci120100152076-338710.3390/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:RCAAP2023-01-16T11:48:51Zoai:repositorio.ipcb.pt:10400.11/7862Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T16:38:20.906747Repositório 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
IFRS
SFAS
Accounting
Fair value
Financial crisis
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, João Renato
Régio, Mónica
author_role author
author2 Farinha, Luís
Sebastião, João Renato
Régio, Mónica
author2_role author
author
author
dc.contributor.none.fl_str_mv Repositório Científico do Instituto Politécnico de Castelo Branco
dc.contributor.author.fl_str_mv Sampaio, Carlos
Farinha, Luís
Sebastião, João Renato
Régio, Mónica
dc.subject.por.fl_str_mv IFRS
SFAS
Accounting
Fair value
Financial crisis
topic IFRS
SFAS
Accounting
Fair value
Financial crisis
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 2022-01-25T14:12:28Z
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/10400.11/7862
url http://hdl.handle.net/10400.11/7862
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 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
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
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