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

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  • Carlos Sampaio

    (School of Management, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, Portugal
    NECE-UBI, Universidade da Beira Interior, 6201-001 Covilhã, Portugal)

  • Luís Farinha

    (School of Management, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, Portugal
    NECE-UBI, Universidade da Beira Interior, 6201-001 Covilhã, Portugal)

  • João Renato Sebastião

    (School of Management, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, Portugal)

  • Mónica Régio

    (School of Engineering, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, Portugal)

Abstract

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.

Suggested Citation

  • Carlos Sampaio & Luís Farinha & João Renato Sebastião & Mónica Régio, 2022. "How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach," Administrative Sciences, MDPI, vol. 12(1), pages 1-18, January.
    • Handle: RePEc:gam:jadmsc:v:12:y:2022:i:1:p:15-:d:728879
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    References listed on IDEAS

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    1. Stephen Penman, 2007. "Financial reporting quality: is fair value a plus or a minus?," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 33-44.
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