NDLI: The Overview and Trend of the Research on Fair Value in China - Based on the CSSCI Data of Economic Management Periodicals from 1998 to 2010

Content Provider	IEEE Xplore Digital Library
Author	Hao Yu-gui Lou Ji-li
Copyright Year	2011
Abstract	In China, the application of fair value has gone through three phases among practitioners: first application, avoidance and re-application, and same things happened in academic circles. This article will start with statistical analysis and induction on research bibliographies that were published in economics and management journals originated from CSSCI to arrive at a conclusion that topics such as reliability of fair value measurement, value relevance, the relationship between fair value and earnings management are currently among the most concerned ones in studying fair value. Then take statistics of key words as reference to select bibliographies and elaborate the article from four aspects. Our results suggest that the research on fair-value auditing and the continuous all-around convergence of fair value accounting standards are the new trends.
Starting Page	231
Ending Page	234
File Size	169233
Page Count	4
File Format	PDF
ISBN	9781457707889
DOI	10.1109/BCGIn.2011.66
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2011-07-29
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Economics Current measurement Finance Companies Fair-value Auditing Fair value Reliability Summarize Standards Convergence
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
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4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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The Overview and Trend of the Research on Fair Value in China - Based on the CSSCI Data of Economic Management Periodicals from 1998 to 2010