ACCOUNTING PRINCIPLE FORMULATION IN AN EFFICIENT MARKETS ENVIRONMENT

Dh Patz and Boatsman, Jr

Journal of Accounting Research, 1973, vol. 10, issue 2, 392-403

Keywords: Accounting Principles Board; Oil and Gas; Equity valuation; Efficient market Hypothesis (search for similar items in EconPapers)
JEL-codes: G14 M41 (search for similar items in EconPapers)
Date: 1973
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:10:y:1973:i:2:p:392-403

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DOI: 10.2307/2490017

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