ACCOUNTING INFORMATION RELEVANCE ON CAPITAL MARKETS

SEA: Practical Application of Science

Ciprian-Dan COSTEA¹ 

[1] The West University of Timisoara - Postdoctoral Researcher;

关键词: Value relevance;    Efficient markets;    Accounting information;    Dissemination;    Fair value;   

DOI  :  

来源: DOAJ

【 摘 要 】

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 informationand 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.

【 授权许可】

Unknown