English, Article edition: The Usefulness of Accounting Information from a Market Perspective: Evolution or Revolution in Research? Begoña Giner Inchausti

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Physical Description
  • article
Language
  • English

Edition details

Title
  • The Usefulness of Accounting Information from a Market Perspective: Evolution or Revolution in Research?
Author
  • Begoña Giner Inchausti
Physical Description
  • article
Notes
  • This paper provides a literature review on capital market based accounting research during the last decade. There are various explanatory reasons for such an assignment: market based accounting research is one of the most prolific areas of accounting research judged by the attention devoted to it in the most prestigious journals in the discipline. It has a large spectrum of interest, not only in the academic world but also in society as a whole. This type of research advocated the paradigm of usefulness, which constituted a real revolution in the accounting thinking, centred on analysis of the information content of accounting data. It subsequently evolved, due to advances in methodological issues and detected anomalies in the efficient market hypothesis (that constitutes one of the bases of the paradigm), establishing a new area of research concentrating on issues of valuation.
  • accounting research, capital markets, information content, valuation models.
  • RePEc:sar:journl:v:4:y:2001:i:7:p:21-52
Language
  • English
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