EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE

The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme \"New valence of evaluation in accounting\" under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to answer the following research questions: How much "fair value activity" has there been since 2008? What research topics are being addressed? Who is leading fair value research? What are the limitations of current research? To achieve our proposed objectives we analyzed two databases (Science Direct and Business Source Premier) during 2008-2011, analyzing in detail a total of 22 articles divided into five specific research directions: international regulations on fair value accounting, fair Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus historical cost. With this research we try to see \"what is known\" in the field of fair value so far . In addition to qualitative analysis which we performed to discover the interest of researchers in this field, we conducted a quantitative analysis concerning the reported studies , being divided into research themes, research methodology and year of the article publication. Quantitative research results are those anticipated, that the most \"fair value activity \" took place in 2008 and 2009, surveys having as main research theme international regulations on fair value accounting.fair value, literature review, research direction, databases

A SURVEY ON BUSINESS EVALUATION METHODS USED IN MERGERS

In mergers, a subject that arouses controversies between the leaders of the companies involved in the transaction is the determination of the exchange ratio. The basis of its determination is represented by the application of business evaluation methods that are completed by a negotiation process. In order to better understand the major aspects regarding this issue, this article presents a literature review of the main business evaluation methods used to determine the exchange ratio in merger transactions. We concluded by showing the context of use and the application conditions of the most used methods.business evaluation methods, mergers, exchange ratio

EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE

The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme 'New valence of evaluation in accounting' under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to answer the following research questions: How much fair value activity has there been since 2008? What research topics are being addressed? Who is leading fair value research? What are the limitations of current research? To achieve our proposed objectives we analyzed two databases (Science Direct and Business Source Premier) during 2008-2011, analyzing in detail a total of 22 articles divided into five specific research directions: international regulations on fair value accounting, fair Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus historical cost. With this research we try to see 'what is known' in the field of fair value so far . In addition to qualitative analysis which we performed to discover the interest of researchers in this field, we conducted a quantitative analysis concerning the reported studies , being divided into research themes, research methodology and year of the article publication. Quantitative research results are those anticipated, that the most 'fair value activity ' took place in 2008 and 2009, surveys having as main research theme international regulations on fair value accounting

A SURVEY ON BUSINESS EVALUATION METHODS USED IN MERGERS

In mergers, a subject that arouses controversies between the leaders of the companies involved in the transaction is the determination of the exchange ratio. The basis of its determination is represented by the application of business evaluation methods that are completed by a negotiation process. In order to better understand the major aspects regarding this issue, this article presents a literature review of the main business evaluation methods used to determine the exchange ratio in merger transactions. We concluded by showing the context of use and the application conditions of the most used methods

DOES FAIR VALUE REPRESENT A CONCERN FOR ROMANIAN RESEARCHERS?

In the actual economic context, the fair value concept is of high interest .We tried to see if the concept is only talk about, or if research in Romania has been actually done on this theme. We have analyzed the Romanian Journals recognized by CNCSIS in order to see if this concept represents a concern for Romanian researchers. This article is a literature review of the economic Romanian journals recognize by CNCSIS in the field of “fair value”