Concepedia

Accounting Principle Formulation in an Efficient Markets Environment

Dennis H. Patz, James R. Boatsman

Journal of Accounting Research · 1972 · 12 citations · 2 references

DOI

Concepts

Abstract

Accounting Principles Board, Oil and Gas, Equity valuation, Efficient market Hypothesis

References

2

Changes in Accounting Techniques and Stock Prices

Ray Ball · Journal of Accounting Research · 1972 · 221 citations

, , +13

Investor Evaluation of Accounting Information: Some Empirical Evidence

Robert S. Kaplan, Richard Roll · The Journal of Business · 1972 · 210 citations

, , +14