Concepedia

Fair Value Measurement

Fair Value Measurement is a valuation method that determines the price at which an asset could be exchanged or a liability settled in an orderly transaction between market participants at the measurement date, distinguished from other valuation approaches by its reliance on current market-based assumptions rather than entity-specific or historical cost considerations.

385

Publications

18.7K

Citations

687

Authors

409

Institutions

Publications per year

2017–2026

88

Parents

Publications

385

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

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

, , +11

Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.

Mary E. Barth, William H. Beaver · The Accounting Review · 1996 · 471 citations

, , +14

Financial reporting quality: is fair value a plus or a minus?

Stephen H. Penman · Accounting and Business Research · 2007 · 428 citations

, , +16

A Research Note

Lawrence R. Wheeless, Virginia Eman Wheeless, Fran Dickson‐Markman · Small Group Behavior · 1982 · 387 citations

, , +13

Value-relevance of banks' derivatives disclosures

Mohan Venkatachalam · Journal of Accounting and Economics · 1996 · 367 citations

, , +15

1–5 of 385

Authors

687

  1. WR
    Wayne R. Landsman

    University of North Carolina at Chapel Hill, United States

    6 publications · 484 citations

    6

    h-index

  2. CS
    Catherine Shakespeare

    University of Michigan, United States

    5 publications · 181 citations

    5

    h-index

  3. TJ
    Thomas J. Linsmeier

    Michigan State University, United States

    5 publications · 248 citations

    5

    h-index

  4. SM
    Steven M. Glover

    Brigham Young University, United States

    5 publications · 765 citations

    5

    h-index

  5. PF
    Peter Fiechter

    University of Neuchâtel, Switzerland

    4 publications · 112 citations

    4

    h-index

1–5 of 687

Institutions

409

  1. University of Cambridge

    Cambridge, United Kingdom

    7 h-index

    8 publications

    700 citations

  2. University of Michigan

    Ann Arbor, United States

    7 h-index

    9 publications

    402 citations

  3. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    6 h-index

    6 publications

    411 citations

  4. The University of Texas at Austin

    Austin, United States

    6 h-index

    7 publications

    547 citations

  5. New York University

    New York, United States

    6 h-index

    7 publications

    499 citations

  6. Lancaster University

    Lancaster, United Kingdom

    6 h-index

    7 publications

    278 citations

  7. Indiana University

    Bloomington, United States

    6 h-index

    9 publications

    570 citations

  8. University of Toronto

    Toronto, Canada

    5 h-index

    10 publications

    351 citations

1–8 of 409

Venues

  1. SSRN Electronic Journal

    Repository · 64 publications · 1.6K citations

    21

    h-index

  2. The Accounting Review

    17 publications · 2K citations

    17

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 10 publications · 214 citations

    10

    h-index

  4. Review of Accounting Studies

    10 publications · 706 citations

    10

    h-index

  5. Accounting and Business Research

    10 publications · 983 citations

    10

    h-index

1–5