Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead
This paper reviews the literature on capital markets research in accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on...
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| Format: | Article |
| Language: | English |
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Elsevier
2020-09-01
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| Series: | China Journal of Accounting Research |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309120300265 |
| _version_ | 1811327052304875520 |
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| author | Ilia D. Dichev |
| author_facet | Ilia D. Dichev |
| author_sort | Ilia D. Dichev |
| collection | DOAJ |
| description | This paper reviews the literature on capital markets research in accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on the technical side. The second takeaway is that great opportunities remain, especially in using Big Data, looking more closely into the accrual process, and in issues related to standard setting. |
| first_indexed | 2024-04-13T15:00:56Z |
| format | Article |
| id | doaj.art-30765aacf02447b0a4ff3ff511f7e45b |
| institution | Directory Open Access Journal |
| issn | 1755-3091 |
| language | English |
| last_indexed | 2024-04-13T15:00:56Z |
| publishDate | 2020-09-01 |
| publisher | Elsevier |
| record_format | Article |
| series | China Journal of Accounting Research |
| spelling | doaj.art-30765aacf02447b0a4ff3ff511f7e45b2022-12-22T02:42:18ZengElsevierChina Journal of Accounting Research1755-30912020-09-01133237249Fifty years of capital markets research in accounting: Achievements so far and opportunities aheadIlia D. Dichev0Address: Goizueta Business School, 1300 Clifton Rd., Atlanta, GA 30322, USA.; Goizueta Business School, Emory University, USAThis paper reviews the literature on capital markets research in accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on the technical side. The second takeaway is that great opportunities remain, especially in using Big Data, looking more closely into the accrual process, and in issues related to standard setting.http://www.sciencedirect.com/science/article/pii/S1755309120300265 |
| spellingShingle | Ilia D. Dichev Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead China Journal of Accounting Research |
| title | Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead |
| title_full | Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead |
| title_fullStr | Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead |
| title_full_unstemmed | Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead |
| title_short | Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead |
| title_sort | fifty years of capital markets research in accounting achievements so far and opportunities ahead |
| url | http://www.sciencedirect.com/science/article/pii/S1755309120300265 |
| work_keys_str_mv | AT iliaddichev fiftyyearsofcapitalmarketsresearchinaccountingachievementssofarandopportunitiesahead |