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

Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
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Carlos Sampaio: School of Management, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, Portugal
Luís Farinha: School of Management, Polytechnic Institute of Castelo Branco, 6000-084 Castelo Branco, 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

Administrative Sciences, 2022, vol. 12, issue 1, 1-18

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.

Keywords: fair value; accounting; financial crisis; SFAS; IFRS (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2022
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