Fair-value accounting: A cautionary tale from Enron
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2006/07/01
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Indian UGC (journal)
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Refrences19
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Citations97
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George J. Benston
Cite
Benston, George J. “Fair-Value Accounting: A Cautionary Tale from Enron”. Journal of Accounting and Public Policy, vol. 25, no. 4, 2006, pp. 465-84, https://doi.org/10.1016/j.jaccpubpol.2006.05.003.
Benston, G. J. (2006). Fair-value accounting: A cautionary tale from Enron. Journal of Accounting and Public Policy, 25(4), 465-484. https://doi.org/10.1016/j.jaccpubpol.2006.05.003
Benston GJ. Fair-value accounting: A cautionary tale from Enron. Journal of Accounting and Public Policy. 2006;25(4):465-84.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Accounting Professionalism—They Just Don't Get It! | Accounting Horizons |
| 215 | 2004 |
How the U.S. Accounting Profession Got Where It Is Today: Part I | Accounting Horizons |
| 234 | 2003 |
| Enron: What happened and what we can learn from it | Journal of Accounting and Public Policy |
| 2002 | |
| The regulation of accountants and public accounting before and after Enron | 2003 | |||
| Understanding Enron: ‘It’s about the Gatekeepers, Stupid’ | 2002 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property | Critical Perspectives on Accounting |
| 2024 | |
Is accounting a matter for bookkeepers only? The effects of IFRS adoption on the financialisation of economy | Cambridge Journal of Economics |
| 2024 | |
| Choice of measurement basis and discretionary valuation of real estate: Evidence from Dutch Social Housing Associations | Journal of Accounting and Public Policy |
| 2023 | |
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective | Journal of Applied Accounting Research |
| 2023 | |
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan | Asian Review of Accounting |
| 2022 |
Citations Analysis
The category
Social Sciences: Finance 52
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication and was published in 2007. The most recent citation comes from a 2024 study titled A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property. This article reached its peak citation in 2008, with 10 citations. It has been cited in 54 different journals, 3% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 20 citations. The chart below illustrates the annual citation trends for this article.