IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Examine The Past For Going Further: A Literature Review In The Field Of Fair Value

Listed author(s):
  • Andreicovici Ionela - Irina


    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerii)

Registered author(s):

    The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme \"New valence of evaluation in accounting\" under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to answer the following research questions: How much "fair value activity" has there been since 2008? What research topics are being addressed? Who is leading fair value research? What are the limitations of current research? To achieve our proposed objectives we analyzed two databases (Science Direct and Business Source Premier) during 2008-2011, analyzing in detail a total of 22 articles divided into five specific research directions: international regulations on fair value accounting, fair Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus historical cost. With this research we try to see \"what is known\" in the field of fair value so far . In addition to qualitative analysis which we performed to discover the interest of researchers in this field, we conducted a quantitative analysis concerning the reported studies , being divided into research themes, research methodology and year of the article publication. Quantitative research results are those anticipated, that the most \"fair value activity \" took place in 2008 and 2009, surveys having as main research theme international regulations on fair value accounting.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by University of Oradea, Faculty of Economics in its journal The Annals of the University of Oradea. Economic Sciences.

    Volume (Year): 1 (2011)
    Issue (Month): 2 (December)
    Pages: 453-458

    in new window

    Handle: RePEc:ora:journl:v:1:y:2011:i:2:p:453-458
    Contact details of provider: Postal:
    Universitatii str. 1, Office F209, 410087 Oradea, Bihor

    Phone: +40259408799
    Fax: 004 0259 408409
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009. "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 3-24, June.
    2. repec:dau:papers:123456789/5008 is not listed on IDEAS
    3. Martin Schmidt, 2009. "Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 271-282, December.
    4. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2011:i:2:p:453-458. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.