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Accounting Information Relevance On Capital Markets

Author

Listed:
  • Ciprian-Dan COSTEA

    (The West University of Timisoara - Postdoctoral Researcher)

Abstract

The research in accounting with specific application on capital markets represents a special resort of accounting research. The development of such studies was favored by the evolution and strong growth of capital markets in our daily contemporary life and by the extention of base accounting concepts to international level. In such circumstances, studies regarding the evolution of concepts like value relevance, efficient markets, accounting information and its dissemination, fair value, are welcomed on the field of accounting research with applicability to the capital markets. This study comes to outline some positions regarding this topic of accounting research.

Suggested Citation

  • Ciprian-Dan COSTEA, 2015. "Accounting Information Relevance On Capital Markets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 235-240, June.
    • Handle: RePEc:cmj:seapas:y:2015:i:8:p:235-240
    as

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    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_8_35.pdf
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    References listed on IDEAS

    as
    1. Fama, Eugene F, 1970. "Efficient Capital Markets: A Review of Theory and Empirical Work," Journal of Finance, American Finance Association, vol. 25(2), pages 383-417, May.
    2. Nicolas Véron, 2008. "Fair value accounting is the wrong scapegoat for this crisis," Bruegel Policy Contributions 19, Bruegel.
    3. Lee, Charles M. C., 2001. "Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 233-253, September.
    4. Kim, Oliver, 1993. "Disagreements among Shareholders over a Firm's Disclosure Policy," Journal of Finance, American Finance Association, vol. 48(2), pages 747-760, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Value relevance; Efficient markets; Accounting information; Dissemination; Fair value;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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