Dynamic Investment Models in Accounting Research
نویسندگان
چکیده
منابع مشابه
Capital Markets Research in Accounting $
I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process. The capital markets research topics of current interest to researchers include tests ...
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Much of capital market research in accounting over the past 20 years has assumed that the price adjustment process to information is instantaneous and/or trivial. This assumption has had an enormous influence on the way we select research topics, design empirical tests, and interpret research findings. In this discussion, I argue that price discovery is a complex process, deserving of more atte...
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ژورنال
عنوان ژورنال: Foundations and Trends® in Accounting
سال: 2018
ISSN: 1554-0642,1554-0650
DOI: 10.1561/1400000054