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• W3016053044 abstract "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." @default.
• W3016053044 created "2020-04-17" @default.
• W3016053044 creator A5075586666 @default.
• W3016053044 date "2020-01-01" @default.
• W3016053044 modified "2023-09-25" @default.
• W3016053044 title "Fair Value Accounting" @default.
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• W3016053044 doi "https://doi.org/10.4018/978-1-7998-2136-6.ch002" @default.
• W3016053044 hasPublicationYear "2020" @default.
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