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 managemen...

The paper focuses on the financial variable for the provision evaluation and analyses the sensitivity of the fair valuation to interest rate parameters. In a determinist scenario the evaluation risk is studied in a market value perspective and its impact is measured through the sensitivity of the net value of the intermediation portfolio to a modification of the financial risk driver. In a stoc...

This paper aims to comprehend the intrinsic limitations of the market players in the financial system and how these create a situation of `missing middle` for small and medium industries (SME) financing in Bangladesh. A clear dualism prevails in the manufacturing industry of this country. While the SMEs maintains the biggest share in establishments and employment creation, large enterprises (LE...

Abstract In order to improve the information quality of financial accounting reports, this paper puts forward a functional differential equation, establishes determination model fair value by mathematical analysis method and studies correlation through model. The results show that according model, in free environment, has an impact.

The model of financial risk prediction we developed and present in our paper is based on the theoretical assumption that there exists a significant relationship between actual economic situation values. This confirmed by research influences potential behaviour it becomes especially case changing life conditions. concept data received from 3768 respondents questioned across Czech Republic. Measu...

This paper analyses the political-economic content of the recent ‘revolutionary’ shift in financial accounting rules for listed companies, specifically the rise of IFRS and fair value. It connects this shift to the socio-economic changes that are currently being discussed in the literature on financialisation, e.g. the rise of shareholder value and the proprietary view of the firm. Two ideal-ty...