Concepedia

Fair Value Reporting

Fair Value Reporting is a financial reporting method that belongs to the class of valuation techniques in accounting, distinguished by its measurement of assets and liabilities at 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.

436

Publications

24.6K

Citations

705

Authors

442

Institutions

Publications per year

2017–2026

92

Parents

Publications

436

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

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

, , +11

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

Did Fair-Value Accounting Contribute to the Financial Crisis?

Christian Laux, Christian Leuz · The Journal of Economic Perspectives · 2010 · 551 citations · Full text

, , +11

Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Chang Joon Song, Wayne B. Thomas, Han Yi · The Accounting Review · 2010 · 536 citations

, , +14

Does Mandatory IFRS Adoption Affect Crash Risk?

Mark L. DeFond, Mingyi Hung, Siqi Li et al. · The Accounting Review · 2014 · 518 citations

, , +9

1–5 of 436

Authors

705

  1. ME
    Mary E. Barth

    Stanford University, United States

    10 publications · 1.4K citations

    10

    h-index

  2. EJ
    Edward J. Riedl

    Boston University, United States

    9 publications · 674 citations

    9

    h-index

  3. WR
    Wayne R. Landsman

    University of North Carolina at Chapel Hill, United States

    9 publications · 1.1K citations

    9

    h-index

  4. KR
    Kathy R. Petroni

    Michigan State University, United States

    8 publications · 500 citations

    8

    h-index

  5. TJ
    Thomas J. Linsmeier

    Michigan State University, United States

    8 publications · 445 citations

    8

    h-index

1–5 of 705

Institutions

442

  1. Stanford University

    Stanford, United States

    11 h-index

    14 publications

    2K citations

  2. University of Chicago

    Chicago, United States

    9 h-index

    11 publications

    1.2K citations

  3. European Corporate Governance Institute

    Brussels, Belgium

    7 h-index

    8 publications

    330 citations

  4. Michigan State University

    East Lansing, United States

    7 h-index

    9 publications

    641 citations

  5. University of Michigan

    Ann Arbor, United States

    7 h-index

    9 publications

    442 citations

  6. University of Notre Dame

    Notre Dame, United States

    7 h-index

    13 publications

    782 citations

  7. Columbia University

    New York, United States

    7 h-index

    7 publications

    694 citations

  8. University of Oxford

    Oxford, United Kingdom

    7 h-index

    10 publications

    323 citations

1–8 of 442

Venues

  1. SSRN Electronic Journal

    Repository · 83 publications · 2.5K citations

    29

    h-index

  2. The Accounting Review

    21 publications · 3.4K citations

    18

    h-index

  3. Accounting Horizons

    12 publications · 452 citations

    11

    h-index

  4. Journal of Accounting Research

    JAR · 11 publications · 1.3K citations

    11

    h-index

  5. Accounting and Business Research

    10 publications · 1.3K citations

    10

    h-index

1–5