Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-18
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 …