THE EFFECT OF ACCOUNTING INFORMATION IN CAPITAL MARKETS: A BIBLIOMETRIC STUDY FROM 2000 TO 2009

Authors

  • Anderson Catapan
  • Luciano Márcio Sherer
  • Márcia Maria dos Santos Bortolocci Espejo

DOI:

https://doi.org/10.5380/rcc.v2i2.20111

Keywords:

Bibliometrics, Capital markets, Accounting information

Abstract

In the mid-60s, the authors have worked with a major issue in accounting: the relationship of accounting information to capital markets. Contemporary research argues that the relationship between this information and the price of securities traded on stock exchanges is convergent (Correia, Amaral, Bressan, 2008, Vieira; Milach, 2008, Antunes; Procianoy, 2003). With a view to these considerations, the objective of this research is to analyze trends and methodological issues of published articles in selected journals. This is a bibliometric study, which included a total of 31 articles published between the years 2000 and 2009. The analysis can verify the absence of a normative nature articles, as well as a lack of working papers case studies. Other variables were investigated as the number of authors, researched industry and technique, among others. The results of most studies show a positive relationship between disclosure and accounting value of shares traded.

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Published

2010-12-01

How to Cite

Catapan, A., Sherer, L. M., & Bortolocci Espejo, M. M. dos S. (2010). THE EFFECT OF ACCOUNTING INFORMATION IN CAPITAL MARKETS: A BIBLIOMETRIC STUDY FROM 2000 TO 2009. Revista Contabilidade E Controladoria - RC&C, 2(2). https://doi.org/10.5380/rcc.v2i2.20111

Issue

Vol. 2 No. 2 (2010): Volume 2| Número 2| Maio/Ago.| 2010

Section

Articles

License

Copyright (c) 2010 Revista Contabilidade e Controladoria - RC&C

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