Critical Insights Back Into the Role of Fair Value Accounting within the Financial Crisis
Critical Insights Back Into the Role of Fair Value Accounting within the Financial Crisis
复制标题
关于公允价值会计在金融危机中的作用的重要见解
DOI：
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发表时间：
2014
期刊：
影响因子：
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通讯作者：
Guido Paolucci
中科院分区：
文献类型：
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作者：
Guido Paolucci
本文的目的是回顾会计研究文献的主要结果，研究公允价值会计（FVA）在金融危机中的作用。本研究分析了金融危机背景下关于公允价值及其顺周期性的争议话题的理论和实证研究，以期为完善公允价值研究议程提供坚实的思考。本文由描述性文献综述组成。对理论和实证研究进行了调查，然后在一个框架内进行了系统化，以指导基于文献的分析和批评有关该主题的相关文献。该审查表明，对金融危机中FVA的作用的研究数量有限。这一课题尚未得到广泛的研究，也没有实证证据表明FVA导致了金融紧缩和随后的金融危机。
The aim of this paper is to review the main results of accounting research literature examining the role of Fair value Accounting (FVA) within the Financial Crisis. This research analyses theoretical and empirical studies on the controversial topic about FVA and its alleged pro-cyclicality in the context of the Financial Crisis in order to offer solid reflections for improving the Fair Value research agenda. This paper consists of a descriptive literature review. Theoretical and empirical research studies were investigated and then systematized in a framework to guide a literature-based analysis and critique of the relevant literature published about this topic. The review reveals that there has been only a limited amount of research into the role of FVA within the Financial Crisis. This topic has not been researched extensively and there is no empirical evidence that FVA caused the financial crunch and the subsequent Financial Crisis.