Sampaio, Carlos2020-06-042020-06-042020Sampaio, C. (2020). Fair value accounting: a systematic literature review. In L. Farinha, J. R. Sebastião, & A. B. Cruz (Eds.), Handbook of Research on Accounting and Financial Studies (pp. 22–36). IGI Global. doi:10.4018/978-1-7998-2136-6.ch002http://hdl.handle.net/10400.11/7094This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles. Results indicate that the banking sector is the main source of data for fair value accounting research. On the other hand, the adoption of fair value accounting seems to produce different results according to the type of industry sample used, the temporal context of the study, financial turmoil, or the evaluated assets and liabilities.engFair value accountingsystematic literature reviewstandard settersaccountinghistorical cost accountingbanksassetsliabilitiesbook part10.4018/978-1-7998-2136-6.ch002