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Accounting in Europe Volume 6, 2009 - Issue 1
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Issues in European accounting

Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger

Paul André ESSEC Business School, France
,
Anne Cazavan-Jeny ESSEC Business School, France
,
Wolfgang Dick ESSEC Business School, France
,
Chrystelle Richard ESSEC Business School, FranceCorrespondence[email protected]
&
Peter Walton ESSEC Business School, France
Pages 3-24 | Published online: 04 Jun 2009

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Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders & Peter Sampers. (2023) Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. Accounting in Europe 0:0, pages 1-22.
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Selina Orthaus & Daniel Rugilo. (2023) Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9. Accounting in Europe 20:1, pages 93-119.
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Domenica Tropeano. (2022) The Interplay of Macro-Prudential Regulation and Microeconomic Financial Regulation in the European Union in 2011–2014. International Journal of Political Economy 51:3, pages 229-245.
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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2021) Convergence in Motion: A Review of Fair Value Levels’ Relevance. Accounting in Europe 18:3, pages 275-294.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2021) The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP. Accounting in Europe 18:2, pages 196-217.
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Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
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Peter Walton. (2020) Accounting and Politics in Europe: Influencing the Standard. Accounting in Europe 17:3, pages 303-313.
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F. Ayzer Bilgic, Sandra Ho, Allan Hodgson & Zhengling Xiong. (2018) Do Macro-economic Crises Determine Accounting Value Relevance?. Accounting in Europe 15:3, pages 402-422.
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Carien Van Mourik & Peter Walton. (2018) The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe 15:1, pages 1-32.
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Christoph Pelger & Nicole Spieß. (2017) On the IASB’s construction of legitimacy – the case of the agenda consultation project. Accounting and Business Research 47:1, pages 64-90.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Peter Walton. (2015) IFRS in Europe – An Observer's Perspective of the Next 10 Years. Accounting in Europe 12:2, pages 135-151.
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Salvador Carmona. (2010) Editorial. European Accounting Review 19:1, pages 1-5.
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