The shortcomings of fair-value accounting described in SFAS 157

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Benston, George J. “The Shortcomings of Fair-Value Accounting Described in SFAS 157”. Journal of Accounting and Public Policy, vol. 27, no. 2, 2008, pp. 101-14, https://doi.org/10.1016/j.jaccpubpol.2008.01.001.
Benston, G. J. (2008). The shortcomings of fair-value accounting described in SFAS 157. Journal of Accounting and Public Policy, 27(2), 101-114. https://doi.org/10.1016/j.jaccpubpol.2008.01.001
Benston GJ. The shortcomings of fair-value accounting described in SFAS 157. Journal of Accounting and Public Policy. 2008;27(2):101-14.
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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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Citations Analysis
Category Category Repetition
Social Sciences: Finance57
Social Sciences: Economic theory. Demography: Economics as a science41
Social Sciences: Commerce: Business41
Social Sciences: Commerce: Business: Accounting. Bookkeeping8
Political science: Political institutions and public administration (General)8
Social Sciences: Commerce: Business: Personnel management. Employment management2
Philosophy. Psychology. Religion: Ethics1
Social Sciences1
The category Social Sciences: Finance 57 is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Fair value and corporate governance and was published in 2008. The most recent citation comes from a 2024 study titled Is accounting a matter for bookkeepers only? The effects of IFRS adoption on the financialisation of economy. This article reached its peak citation in 2013, with 11 citations. It has been cited in 59 different journals, 5% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 22 citations. The chart below illustrates the annual citation trends for this article.
Citations used this article by year