search query: @indexterm accounting theory / total: 213
reference: 13 / 213
| Author: | Kothari, S. P. |
| Title: | Capital markets research in accounting |
| Journal: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 105-231 |
| Index terms: | Accounting theory Capital markets Financial reporting Valuation Market efficiency |
| Language: | eng |
| Abstract: | The author reviews empirical research on the relation between capital markets and financial statements. The capital markets research topics of current interest to researchers include tests of market efficiency with respect to accounting information, fundamental analysis, and value relevance of financial reporting. |
SCIMA