Navigating Fair Value Accounting Research: A Bibliographic Analysis

This study aims to provide a critical review on fair value accounting (FVA) researches. FVA is the most emerging concept in accounting world. Many academicians are working in this field continuously and exploring the various dimensions. So, it was decided to summarize all these researches. It was also aimedto figure out the most dominant countries, organization who are working continuously in the area of FVA.Literatures which are published in highly ranked journals are used for the bibliometric analysis. Data for the bibliometric study was extracted from the Scopus. Research papers which are specifically researched in the field of FVA were used for the analysis.Results revealed that research on FVA is significantly increased over the years. Foreign countries like; USA, UK, and China are significantly contributing in FVA research. In this research work a summary of the previous researches according to the dimensions (area) which have been explored by the academicians is also provided. It was found that FVA is highly explored with earning management, value relevance, audit related matters, and debt level of companies.