How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
نویسندگان
چکیده
This study aims to fulfil a gap in the literature, delivering road map understand course and nature of fair value accounting further showing how 2008–2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from Web Science Scopus databases. Results show heavy increase literature starting due crisis, shift regulations topics such as measurement, earnings management, relevance, banks. provide evidence about relevant themes, that related crises stay relevant, even during times growth.
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ژورنال
عنوان ژورنال: Administrative Sciences
سال: 2022
ISSN: ['2076-3387']
DOI: https://doi.org/10.3390/admsci12010015