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

Samira Demaria and Sandra Rigot
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Samira Demaria: Université Côte d'Azur
Sandra Rigot: Université Paris Sorbonne Nord

No 2020-01, GREDEG Working Papers from Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France

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.

Pages: 23 pages
Date: 2020-01
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (1)

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