Concepedia

Fair Value Accounting

Fair Value Accounting is an accounting measurement approach that assigns assets and liabilities to their current market-based values, distinguishing itself from other measurement methods by reflecting the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

444

Publications

26.7K

Citations

663

Authors

422

Institutions

Publications per year

2017–2026

83

Variants

Current Value AccountingMark-to-market Accounting

Parents

Children

Publications

444

International Financial Reporting Standards (IFRS): pros and cons for investors

Ray Ball · Accounting and Business Research · 2006 · 1.3K citations

, , +17

The crisis of fair-value accounting: Making sense of the recent debate

Christian Laux, Christian Leuz · Accounting Organizations and Society · 2009 · 818 citations

, , +11

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Mary E. Barth · The Accounting Review · 1994 · 685 citations

, , +15

Implications for GAAP from an analysis of positive research in accounting

Karthik Ramanna, Douglas J. Skinner · DSpace@MIT (Massachusetts Institute of Technology) · 2010 · 669 citations · Full text

, , +17

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

Anne Beatty, Joseph Weber · Journal of Accounting Research · 2006 · 573 citations · Full text

, , +12

1–5 of 444

Authors

663

  1. ME
    Mary E. Barth

    Stanford University, United States

    8 publications · 1.4K citations

    8

    h-index

  2. KR
    Karthik Ramanna

    University of Oxford, United Kingdom

    8 publications · 1.8K citations

    8

    h-index

  3. UK
    Urooj Khan

    Columbia University, United States

    8 publications · 359 citations

    8

    h-index

  4. CL
    Christian Laux

    Vienna University of Economics and Business, Austria

    7 publications · 1.7K citations

    7

    h-index

  5. WR
    Wayne R. Landsman

    University of North Carolina at Chapel Hill, United States

    6 publications · 846 citations

    6

    h-index

1–5 of 663

Institutions

422

  1. University of Chicago

    Chicago, United States

    15 h-index

    21 publications

    4.1K citations

  2. University of Oxford

    Oxford, United Kingdom

    12 h-index

    13 publications

    798 citations

  3. The University of Texas at Austin

    Austin, United States

    9 h-index

    10 publications

    772 citations

  4. Stanford University

    Stanford, United States

    9 h-index

    10 publications

    475 citations

  5. University of Southern California

    Los Angeles, United States

    8 h-index

    9 publications

    602 citations

  6. Macquarie University

    Sydney, Australia

    8 h-index

    15 publications

    276 citations

  7. London School of Economics and Political Science

    London, United Kingdom

    7 h-index

    7 publications

    917 citations

  8. Massachusetts Institute of Technology

    Cambridge, United States

    7 h-index

    7 publications

    1K citations

1–8 of 422

Venues

  1. SSRN Electronic Journal

    Repository · 76 publications · 2.4K citations

    29

    h-index

  2. Review of Accounting Studies

    18 publications · 1.6K citations

    17

    h-index

  3. The Accounting Review

    14 publications · 2.3K citations

    13

    h-index

  4. Journal of Accounting and Economics

    13 publications · 1.7K citations

    13

    h-index

  5. Accounting and Business Research

    13 publications · 2.7K citations

    13

    h-index

1–5