Fifty years of capital markets research in accounting : achievements so far and opportunities ahead

This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on t...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Dichev, Ilia D. [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2020

Rechteinformationen:	Open Access Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International ; CC BY-NC-ND 4.0

Übergeordnetes Werk:	Enthalten in: China journal of accounting research - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008, 13(2020), 3 vom: Sept., Seite 237-249
Übergeordnetes Werk:	volume:13 ; year:2020 ; number:3 ; month:09 ; pages:237-249

Links:	Link aufrufen Link aufrufen Link aufrufen

DOI / URN:	10.1016/j.cjar.2020.07.005

Katalog-ID:	173806185X

Internformat


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allfields	10.1016/j.cjar.2020.07.005 doi 10419/241818 hdl (DE-627)173806185X (DE-599)KXP173806185X DE-627 ger DE-627 rda eng Dichev, Ilia D. verfasserin (DE-588)171746007 (DE-627)061985627 (DE-576)352528141 aut Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 237-249 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:237-249 https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.005 Resolving-System kostenfrei http://hdl.handle.net/10419/241818 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 237-249 26 01 0206 3793161846 x1z 06-11-20 2403 01 DE-LFER 3804120857 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.005 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf
spelling	10.1016/j.cjar.2020.07.005 doi 10419/241818 hdl (DE-627)173806185X (DE-599)KXP173806185X DE-627 ger DE-627 rda eng Dichev, Ilia D. verfasserin (DE-588)171746007 (DE-627)061985627 (DE-576)352528141 aut Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 237-249 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:237-249 https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.005 Resolving-System kostenfrei http://hdl.handle.net/10419/241818 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 237-249 26 01 0206 3793161846 x1z 06-11-20 2403 01 DE-LFER 3804120857 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.005 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf
allfields_unstemmed	10.1016/j.cjar.2020.07.005 doi 10419/241818 hdl (DE-627)173806185X (DE-599)KXP173806185X DE-627 ger DE-627 rda eng Dichev, Ilia D. verfasserin (DE-588)171746007 (DE-627)061985627 (DE-576)352528141 aut Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 237-249 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:237-249 https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.005 Resolving-System kostenfrei http://hdl.handle.net/10419/241818 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 237-249 26 01 0206 3793161846 x1z 06-11-20 2403 01 DE-LFER 3804120857 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.005 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf
allfieldsGer	10.1016/j.cjar.2020.07.005 doi 10419/241818 hdl (DE-627)173806185X (DE-599)KXP173806185X DE-627 ger DE-627 rda eng Dichev, Ilia D. verfasserin (DE-588)171746007 (DE-627)061985627 (DE-576)352528141 aut Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 237-249 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:237-249 https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.005 Resolving-System kostenfrei http://hdl.handle.net/10419/241818 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 237-249 26 01 0206 3793161846 x1z 06-11-20 2403 01 DE-LFER 3804120857 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.005 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf
allfieldsSound	10.1016/j.cjar.2020.07.005 doi 10419/241818 hdl (DE-627)173806185X (DE-599)KXP173806185X DE-627 ger DE-627 rda eng Dichev, Ilia D. verfasserin (DE-588)171746007 (DE-627)061985627 (DE-576)352528141 aut Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 237-249 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:237-249 https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.005 Resolving-System kostenfrei http://hdl.handle.net/10419/241818 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 237-249 26 01 0206 3793161846 x1z 06-11-20 2403 01 DE-LFER 3804120857 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.005 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S1755309120300265/pdfft?md5=fc7437228e79fc56ce0a7672dd15e368&pid=1-s2.0-S1755309120300265-main.pdf
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source	Enthalten in China journal of accounting research 13(2020), 3 vom: Sept., Seite 237-249 volume:13 year:2020 number:3 month:09 pages:237-249
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title	Fifty years of capital markets research in accounting achievements so far and opportunities ahead
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title_full	Fifty years of capital markets research in accounting achievements so far and opportunities ahead Ilia D. Dichev
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title_sort	fifty years of capital markets research in accountingachievements so far and opportunities ahead
title_auth	Fifty years of capital markets research in accounting achievements so far and opportunities ahead
abstract	This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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.
abstractGer	This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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.
abstract_unstemmed	This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great 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.
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title_short	Fifty years of capital markets research in accounting
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