حاجی کرمانی، سمیرا. معین الدین، محمود. حیرانی، فروغ. (1396). تأثیر کاربرد ارزش منصفانه در گزارشهای مالی در بهبود ارتباط ارزشی اطلاعات حسابداری. پژوهشهای تجربی حسابداری، سال 7 ، شماره 26، صفحه های 72-53.
صاحبقرانی، امیرعباس. سجلاتی، هادی. (1401). بررسی ارتباط تجدید ارزیابی داراییها با نوسانات قیمت سهام و تحلیل رفتار سهامداران. قضاوت و تصمیم گیری در حسابداری و حسابرسی، سال 1، شماره ، صفحه های 142-117.
صدیقی، روح الله. مرفوع، محمد. قاسمی، علی. (1398). تأثیر به کارگیری رویکرد ارزش منصفانه بر شاخص های عملکرد شرکت های سرمایه گذاری کوچک و متوسط. فصلنامه حسابداری مالی،سال 16، شماره 64، صفحه های 80-59.
کرمی، غلامرضا. بیک بشرویه، سلمان. (1396). تدوین مدل پیادهسازی نظام ارزشهای منصفانه در ایران با تأکید بر اندازهگیری. بررسیهای حسابداری و حسابرسی،سال24 ، شماره 4، صفحه های 596-573.
گل محمدی, مریم, رحمانی, علی. (1397). شناسایی چالشهای فنی بهکارگیری ارزش منصفانه در گزارشگری مالی ایران: با تأکید بر الزامات IFRS13. بررسیهای حسابداری و حسابرسی, سال 25، شماره 3، صفحه های 414-387.
مرادی، محمد. جعفری، مرتضی. حسین زاده، سهراب. (1398). چالشها و فرصتهای اندازهگیری ارزشهای منصفانه در راستای پیادهسازی استانداردهای بینالمللی گزارشگری مالی در ایران. بررسیهای حسابداری و حسابرسی،سال ، شماره 3 ، صفحه های 456-481.
مرگان، سعید. سعیدی، هادی. قدیری مقدم، ابوالفضل و طالبی نجف آبادی، عبدالحسین، (1397). تبیین ارزش منصفانه حسابداری و محافظه کاری حسابداری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، دومین کنفرانس بین المللی یافته های نوین در حسابداری، مدیریت، اقتصاد و بانکداری ، تهران
مقدسی، مینا. حجازی، رضوان. اکبری، مرتضی. (1397). اندازهگیری و گزارش ارزش تسهیلات اعطایی بانکها. حسابداری، پاسخگویی و منافع جامعه. سال 8، شماره 30، صفحه های 170-149.
Abbott, Malcolm, and Angela Tan-Kantor. (2018). Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation. Australian Accounting Review 28: 266–278
Adwan, S. Alhaj-Ismail, A. Girardone, C. (2020).Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis, Journal of International Accounting, Auditing and Taxation Journal of International Accounting, Auditing and Taxation
Volume 39, June 2020, Page 100320
Alexander, D. Bonaci, C. Mustta, R. (2012). Fair value measurement in financial reporting. Procedia Economics and Finance, 3: 84-90.
Al-janabi, A., Hesarzadeh, R., & Bagherpour Velashani, M. A. (2021). The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq. Iranian Journal of Accounting, Auditing and Finance, Volume 5, Issue 2, Pages 11-24.
Ayres, D. Huang, X. Myring, M. (2016). Fair value accounting and analyst forecast accuracy. Advances in Accounting, incorporating Advances in International Accounting,3: 1-13.
Barth, Mary E. (1994). Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review 69: 1–25.
Benston, George J. (2008). The Shortcomings of Fair-Value Accounting Described in SFAS 157. Journal of Accounting and Public Policy: Volume 27, Issue 2, Pages101–114
Biag, M. Khan, S. (2016). Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan. Procedia - Social and Behavioral Sciences, Volume 230: Pages 343-350.
Bick, P. ORLOVA, s. Sun, L. (2017). Fair value accounting and corporate cash holdings. Advances in Accounting, 1-13.
Bowen, R. Khan, U. (2014). Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008–2009. J. Account. Public Policy, 2: 1-27.
Chen, C. Lo, K. Tsang, D. Zhang, J. (2020). Understanding accounting discretion in China: An analysis of fair value reporting for investment property. J. Account. Public Policy, 39: 1-19.
Chouinard, E. Youngman, P. (2008). Fair Value Accounting and Financial Stability. Bank of Canada financial system review, 2: 1-6.
Christopher J. (2007). Pension Accounting and Fair Value from: The Routledge Companion to Fair Value and Financial Reporting Routledge.
Cristea, V. (2015). The Necessity to Introduce The Accounting Rules And Fair Value in The Conceptual Framework. Procedia Economics and Finance, 26: 515-521.
Defond, M. Hu, J. Hung, M. Li, S. (2019). The effect of fair value accounting on the performance evaluation role of earnings. Journal of Accounting and Economics, 4: 1-23.
Doliya, P. Singh, J. (2015). On the Implications of Fair Value Based Merger Accounting. Procedia - Social and Behavioral Sciences, 189: 356-361.
Dong, M. (2022). Research in Fair Value and Bank Accounting. Recherche en valeur juste et comptabilité bancaire, 2: 1-19.
Donleavy, Gabriel. (2019). An Inquiry into the Origins of Fair Value. Accounting History 24: 163–322.
Financial Accounting Standards Board. (1993). Statement of Financial Accounting Standard No 115: Accounting for Certain Investments in Debt and Equity Securities. Norwalk: Financial Accounting Standards Board
Financial Accounting Standards Board. (1998). Statement of Financial Accounting Standards No. 133: Accounting for Derivative Instruments and Hedging Activities. Norwalk: Financial Accounting Standards Board
Financial Accounting Standards Board. (2006). Statement of Financial Accounting Standards No. 157: Fair Value Measurements. Norwalk: Financial Accounting Standards Board
Fortuna, Giulio, Massimo Aria, Alfonso Piscitelli, Michele D. Mignogna, and Gary D. Klasser. (2020). Global Research Trends in Complex Oral Sensitivity Disorder: A Systematic Bibliometric Analysis of the Structures of Knowledge. Journal of Oral Pathology and Medicine 49: 565–579
Gaynor, L. McDaneil, L. Yohn, T. (2011). Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes. Accounting, Organizations and Society, 36: 125-134.
Georgiou, Omiros. (2018). the Worth of Fair Value Accounting: Dissonance between Users and Standard Setters. Contemporary Accounting Research 35: 1297–1331
Hairston, Stephanie A., and Marcus R. Brooks. (2018). Derivative Accounting and Financial Reporting Quality: A Review of the Literature. Advances in Accounting
Hann, R. Helfin, F. Subramanayam, K. (2007). Fair-value pension accounting. Journal of Accounting and Economics, 44: 328-358.
Imani, S., Kheradyar, S., & Azadi Hir, K. (2021). The effect of fair value accounting on the drops in stock prices of banks listed on the Tehran Stock Exchange. International Journal of Nonlinear Analysis and Applications, 12(Special Issue), 2315-2323.
International Accounting Standards Board. (2003). IAS 39 Financial Instruments: Recognition and Measurement. London: International Accounting Standards Board
International Accounting Standards Board. (2011). IFRS 13 Fair Value Measurement. London: International Accounting Standards Board
International Accounting Standards Board. (2014). IFRS 9 Financial Instruments. London: International Accounting Standards Board. Journal of Accounting and Economics
Jager, P. (2014). Fair value accounting, fragile bank balance sheets and crisis: A model. Accounting, Organizations and Society, 39: 97-116.
Jayasekara, S. D., Perera, K. W., & Ajward, A. R. (2018). Fair Value Accounting Practices and Financial Performance of Commercial banking industry. World Journal of Social sciences, 8(3), Accepted Paper
Khan, U. (2019). Does fair value accounting contribute to Systemic Risk in the Banking Industry. Contemporrary accounting research, 4: 2588-2609.
Laux, C. (2016). The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion,
Liao, S. Ott, J. Yao, E. (2022). Level 3 Fair Value Measurement and Systemic Risk. The Accounting Review, Contemporary Accounting Research and Management Science.
Lin, Y. Lin, S. Forb=naro, J. Huang, H. (2017). Fair value measurement and accounting restatements. Advances in Accounting, 38: 30-45.
Menicucci, E. (2015). Fair Value Accounting (FVA): An Overview of Key Issues. In: Fair Value Accounting: Key Issues Arising from the Financial Crisis. Palgrave Macmillan Studies in Banking and Financial Institutions. Palgrave Pivot, London.
Ozili, Peterson K. (2021). Accounting and Financial Reporting During a Pandemic. In New Challenges for Future Sustainability and Wellbeing. Edited by Ercan Özen, Simon Grima and Rebecca Dalli Gonzi. Bingley: Emerald Publishing Limited, pp. 87 93
Robin, I., Salim, R., & Bloch, H. (2018). Financial performance of commercial banks in the post-reform era: Further evidence from Bangladesh. Economic Analysis and Policy, 58, 43-54. https://doi.org/10.1016/j.eap.2018.01.001
Sampaio, Carlos, Luís Farinha, João Renato Sebastião, and Mónica Régio. 2022. How the 2008-2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach. Administrative Sciences 12: 15.
Sati, P. Bandyopadhay, Changling, C. Wolfe, M. (2017). The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism, Advances in Accounting, 1-14.
Smith, O. Alqtish, A. Adel, M. (2020). The impact of fair value accounting on earnings predictability: evidence from jordan. Asian Economic and Financial Review, 10(12): 1466-1479
Tkacs, A. Szucs, T. Kehl, D. Fodor, A. (2020). The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries. Heliyon, 6: 1-17.
Wayne, R. Landsman, Y. (2006). Fair value accounting for financial instruments: some implications for bank regulation. Monetary and Economic Department. 1-32.
World Bank. (2017). Memorandum of Understanding with the World Bank. London: IFRS Organisation. Retrieve, 12(6).
Wu, W. Thibodeau, N. Couch, R. (2016). An Option for Lemons? The Fair Value Option for Liabilities During the Financial Crisis, Journal of Accounting, Auditing & Finance, 4: 1-42.
Zhang, I. Zhang, Y. (2019). Discussion of “The effect of fair value accounting on the performance evaluation role of earnings, 70: 10-15.
