|International Journal of Accounting Research is an International Open Access peer-reviewed journal deals with accounts, publishing current research in the form of original research and reviews as well as interesting case-reports. The Editorial Board of the journal includes eminent personalities from the field of accounts who are involved in the regular review and editing of the submitted papers contributing to the high quality content. Since many years, the journal has contributed many landmark papers in the field of accounts.
Mark-to-market accounting is a measurement of fair value of accounts that can change over time. Mark to market provides a realistic appraisal of a company's current financial situation.
Peer review refers to the work done during the screening of submitted manuscripts and funding applications. This process encourages authors to meet the accepted standards of their discipline and reduces the dissemination of irrelevant findings, unwarranted claims, unacceptable interpretations, and personal views. Publications that have not undergone peer review are likely to be regarded with suspicion by academic scholars and professionals.