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Fair Value Empirical Studies: An Overview On Acconting Research Literature

Author

Listed:
  • Carmen Giorgiana Bonaci

    (Babes-Bolyai University of Cluj Napoca)

  • Adriana Tiron Tudor

    (Babes-Bolyai University of Cluj Napoca)

Abstract

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly introducing the concept of fair value, the first part of thepaper follows the shift taking place in accounting paradigms when it comes to accountingmodels. The main part of the paper discusses empirical studies on fair value by closelyanalyzing their research design, the employed research methodology and the obtained results.The originality of the paper as well as its contribution consist in offering a comprehensiveoverview on studies in accounting research literature that analyze fair value accountingthrough an empirical approach. Discussing the relevance and reliability of such studies furtherimpacts upon the relevance of their results and how they can be used.

Suggested Citation

  • Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011. "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-1.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:1
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/01.pdf
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    References listed on IDEAS

    as
    1. Matis Dumitru & Bonaci Carmen Giorgiana, 2011. "Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 629-635, July.
    2. Ahmed, Anwer S. & Takeda, Carolyn, 1995. "Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 207-225, September.
    3. Dumitru MATIS & Carmen Giorgiana BONACI, 2008. "Fair Value Accounting for Financial Instruments – Conceptual Approach and Implications," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 1(2), pages 191-206.
    4. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    5. Richard Dietrich, J. & Harris, Mary S. & MullerIII, Karl A., 2000. "The reliability of investment property fair value estimates," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 125-158, October.
    6. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    7. repec:bla:joares:v:36:y:1998:i::p:199-233 is not listed on IDEAS
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    Citations

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    Cited by:

    1. NICHITA Mirela & GAJEVSZKY Andra, 2015. "Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-958, July.
    2. Diana COZMA IGHIAN, 2015. "International Accounting Convergence in the Field of Fair Value Measurement," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 23-28.

    More about this item

    Keywords

    Fair value; accounting model; empirical studies; research literature;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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