Mapping the evolution of fair value accounting research: a bibliometric analysis and future research agenda

Fair value accounting has become a prominent measurement basis in financial reporting following its institutionalization through international accounting standards. Although widely adopted, the intellectual growth of fair value accounting research has not been properly traced. The purpose of this pa...

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Detalhes bibliográficos

Principais autores:	Roekhudin Roekhudin, Ni Putu Ari Aryawati, Syaiful Iqbal
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Taylor & Francis Group 2026-12-01
coleção:	Cogent Business & Management
Assuntos:	Accountability credibility fair value accounting measurement relevance Business, Management and Accounting
Acesso em linha:	https://www.tandfonline.com/doi/10.1080/23311975.2026.2702776
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