The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA and its alleged pro-cyclicality in the context of the financial crisis to offer solid reflections for improving the fair value research agenda.
Fair value accounting and the financial crisis: a literature-based analysis / Menicucci, Elisa; Paolucci, Guido. - In: JOURNAL OF FINANCIAL REPORTING & ACCOUNTING. - ISSN 1985-2517. - STAMPA. - 14:1(2016), pp. 49-71. [10.1108/JFRA-05-2014-0049]
Fair value accounting and the financial crisis: a literature-based analysis
PAOLUCCI, Guido
2016-01-01
Abstract
The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA and its alleged pro-cyclicality in the context of the financial crisis to offer solid reflections for improving the fair value research agenda.File in questo prodotto:
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