ISSN: 2225-8329
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This study aims to explore the current and future trends in fair value accounting research by analysing original English-language articles related to this area over the last 31 years. To achieve this goal, bibliometric analysis was employed, along with the use of the VOSviewer program. This analysis aims to identify various aspects, starting from the annual distribution of the number of published articles, through identifying the leading countries in this area, to the journals and academic institutions that produce the most articles. The study also pays special attention to identifying the authors with the greatest influence in this area and the articles with the highest number of citations, as well as highlighting the main sponsors of fair value accounting articles and the most frequently used keywords by the authors of these articles. The study revealed several results, the most significant of which was those countries such as the United States, the United Kingdom, and Australia contributed a significant role by publishing 801 articles related to fair value accounting over the last 31 years. The study also shows that New York University leads among academic institutions in terms of producing specialized articles in this area, having published 23 articles. The results further indicated that Mary E. Barth was the most prolific author in the fair value accounting literature, having contributed 11 articles that received 1,736 citations from 1995 to 2024, which makes her the most cited author. In contrast, the study highlighted that Karthik Ramanna was the most impactful author, with 5 articles accumulating 956 citations from 2008 to 2024. Concerning the keywords used, the study discovered that words such as "Fair Value," "Fair Value Accounting," "IFRS," "Value Relevance," and "Financial Reporting" were the most frequently utilized keywords by authors from 1993 to 2024.
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