ACCOUNTING INFORMATION RELEVANCE ON CAPITAL MARKETS

Ciprian-Dan Costea
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Ciprian-Dan Costea: The West University of Timisoara - Postdoctoral Researcher

SEA - Practical Application of Science, 2015, issue 8, 235-240

Abstract: 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 information and 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.

Keywords: Value relevance; Efficient markets; Accounting information; Dissemination; Fair value (search for similar items in EconPapers)
JEL-codes: G20 G32 (search for similar items in EconPapers)
Date: 2015
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