50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead

19 Pages Posted: 16 Jul 2020 Last revised: 3 Aug 2020

See all articles by Ilia D. Dichev

Ilia D. Dichev

Emory University - Department of Accounting

Date Written: June 22, 2020

Abstract

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 main takeaway is that the literature has made substantial 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.

Keywords: capital markets, review

JEL Classification: M40, M41

Suggested Citation

Dichev, Ilia D., 50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead (June 22, 2020). Available at SSRN: https://ssrn.com/abstract=3633489 or http://dx.doi.org/10.2139/ssrn.3633489

Ilia D. Dichev (Contact Author)

Emory University - Department of Accounting ( email )

1300 Clifton Road
Atlanta, GA 30322-2722
United States

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