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Fair Value Accounting: A Systematic Literature Review

Fair Value Accounting: A Systematic Literature Review
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Author(s): Carlos A. F. Sampaio (Polytechnic Institute of Castelo Branco, Portugal & NECE Research Center in Business Sciences, University of Beira Interior, Portugal)
Copyright: 2020
Pages: 15
Source title: Handbook of Research on Accounting and Financial Studies
Source Author(s)/Editor(s): Luís Farinha (University of Beira Interior, Portugal), Ana Baltazar Cruz (School of Management, Polytechnic Institute of Castelo Branco, Portugal)and João Renato Sebastião (Polytechnic Institute of Castelo Branco, Portugal)
DOI: 10.4018/978-1-7998-2136-6.ch002

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Abstract

This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles. Results indicate that the banking sector is the main source of data for fair value accounting research. On the other hand, the adoption of fair value accounting seems to produce different results according to the type of industry sample used, the temporal context of the study, financial turmoil, or the evaluated assets and liabilities.

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