1
Q
What is Capital markets research?
A
Investigates how the disclosure of particular information influences the aggregate trading activities taken by individuals participating within capital markets.
2
Q
What is Unexpected earnings?
A
The difference between reported earnings and expected earnings per share
3
Q
What is Market efficiency?
A
A measure of how rapidly a market adjusts to fully impound information into share prices when the information is released.
4
Q
What is Events studies?
A
Studies that examine the changes of share prices or trading volume over a short time around the release of accounting or earnings announcements.
Accounting Theory
flashcards
Decks in class (12)
# Cards
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1. Introduction to financial accounting theory27
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8.22
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9.12
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10.4
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11. Reactions of individuals to financial reporting4
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12.8
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2. The Financial Reporting Environment23
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3. The Regulation of Financial Accounting22
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4. International Accounting16
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5. Normative theories of accounting - the case of accounting for changing prices18
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6. Normative theories of accounting - the case of conceptual framework projects18
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7. Positive accounting theory26
