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Taking on Board the Long-term Horizon in Financial and Accounting Literature

Author

Listed:
  • Samira Demaria

    (Université Côte d'Azur
    GREDEG CNRS)

  • Sandra Rigot

    (Université Paris Sorbonne Nord
    CEPN)

Abstract

This policy paper aims to determine the extent to which academic financial economics and accounting literature considers the long-term horizon. It will focus in particular on singling out the mostly frequently used designations and the issues addressed, as well as how these have changed over time. The paper is broken down into three parts: firstly an overview of academic research in the financial sphere followed by a summary of work in the accounting domain - both of which will consider the long-term challenges - and lastly an assessment of these themes and thoughts for future research.

Suggested Citation

  • Samira Demaria & Sandra Rigot, 2020. "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers 2020-01, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    • Handle: RePEc:gre:wpaper:2020-01
    as

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    References listed on IDEAS

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