THE EFFECT OF ACCOUNTING INFORMATION IN CAPITAL MARKETS: A BIBLIOMETRIC STUDY FROM 2000 TO 2009
DOI:
https://doi.org/10.5380/rcc.v2i2.20111Palabras clave:
Bibliometrics, Capital markets, Accounting informationResumen
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.
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2010 Revista Contabilidade e Controladoria - RC&C
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.
Las obras publicadas en RC&C. Revista de Contabilidade e Controladoria se distribuyen bajo la licencia Creative Commons Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0).
Esta licencia permite copiar, descargar, compartir y redistribuir las obras, siempre que:
1. se atribuya correctamente la autoría y se indique la fuente original de publicación, incluyendo, cuando corresponda, el nombre de la revista, los autores, la URL y el DOI de la obra;
2. el material no se utilice con fines comerciales; y
3. el contenido no se altere, transforme ni adapte, ni se distribuyan modificaciones u obras derivadas de la obra publicada.
La licencia no excluye otros usos permitidos por la legislación aplicable, incluyendo aquellos derivados de limitaciones o excepciones a los derechos de autor.
