Fair Value Accounting Bibliography

Financial Reporting Main Page | Capital Markets Main Page

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Balsam, S. 2007. A bid for fair value. Journal of Accountancy (September): 42-45.

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.

Beatty, A., S. Chamberlain and J. Magliolo. 1996. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics (August-December): 43-77.

Botosan, C. A., H. Ashbaugh, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Boyles, J. 2008. Fair value accounting: Are you ready? Strategic Finance (August): 28-32.

Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Dean, G. and F. Clarke. 2005. 'True and fair' and 'fair value' - Accounting and legal will-o'-the-wisps. Abacus 41(2): i-viii.

Dechow, P. M., L. A. Myers and C. Shakespeare. 2010. Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics (February): 2-25.

Duangploy, O. and D. K. Pence. 2010. Practical implications of fair value hedges on available-for-sale debt securities. The CPA Journal (March): 28-35.

Gaynor, L. M., L. McDaniel and T. L. Yohn. 2011. Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes. Accounting, Organizations and Society 36(3): 125-134.

Gray, R. P. 2003. Research note: Revisiting fair value accounting - Measuring commercial banks' liabilities. Abacus 39(2): 250-261.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 157 - Fair Value Measurements. Journal of Accountancy (December): 97-102.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.

Kaplan, R. S. and K. G. Palepu. 2003. Expensing stock options: A fair-value approach. Harvard Business Review (December): 105-108.

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Laux, C. and C. Leuz. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34(6-7): 826-834.

MacDonald, L. A. 2010. Fair value changes ahead. The CPA Journal (January): 24-27.

Miller, P. B. W. and P. R. Bahnson. 2007. Refining fair value measurement. Journal of Accountancy (November): 30-34.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Nurnberg, H. and J. Sweeney. 1989. The effect of fair values and historical costs on accounting for business combinations. Issues In Accounting Education (Fall): 375-395.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Pozen, R. C. 2009. Is it fair to blame fair value accounting for the financial crisis? Harvard Business Review (November): 84-92.

Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140. (JSTOR link).

Ramanna, K. 2008. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics (August): 253-281.

Ratciffe, T. A. 2007. The finer points of fair value. Journal of Accountancy (December): 58-61.

Robak, E. 2009. Fair value is here to stay. The CPA Journal (October): 6-9.

Rodriguez-Perez, G., J. Slof, M. Sola, M. Torrent and I Vilardell. 2011. Assessing the impact of fair-value accounting on financial statement analysis: A data envelopment analysis approach. Abacus 47(1): 61-84.

Ronen, J. 2008. To fair value or not to fair value: A broader perspective. Abacus 44(2): 181-208.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115".  Accounting Horizons (June): 189-200.

Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.

Sunder, S. 2008. Econometrics of fair values. Accounting Horizons (March): 111-125.

Trussel, J. M. and L. C. Rose. 2009. Fair value accounting and the current financial crisis. The CPA Journal (June): 26-30.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value.  Accounting Horizons (December): 501-508.

Wampler, B. M. and T. J. Phillips Jr. 1994. A case for fair value accounting for debt securities. Management Accounting (March): 46-49.

Whittington, G. 2008. Fair value and the IASB/FASB conceptual framework project: An alternative view. Abacus 44(2): 139-168.

Young, M. R. 2008. Fair value roundtable. Journal of Accountancy (June): 60-67.

Young, M. R., P. B. W. Miller and E. H. Flegm. 2008. The role of fair value accounting in the subprime mortgage meltdown. Journal of Accountancy (May): 34-40.

Zack, G. M. 2009. Fair Value Accounting Fraud: New Global Risks Detection Techniques. Wiley.

Zyla, M. L. 2009. Fair Value Measurements: Practical Guidance and Implementation. Wiley.