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March 18, 2026The Accounting Review

An Evaluation of External Reporting Practices: A Report of the 1966-68 Committee on External Reporting.

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Overview

Evaluation highlights investor valuation models for long-term investors, suggesting implications for accounting practices.

Key Points

  • The aim is to evaluate external reporting practices through a normative investor's valuation model.
  • Developed a normative investor's valuation model.
  • Focused on long-term investors in equity and fixed income securities.
  • Analyzed variables and interrelationships relevant to long-term investment.
  • The model is valuable for long-term investors in assessing firm performance.
  • Short-term investors may find the model less useful due to their focus on price changes.
  • Accounting data is more beneficial for long-term holdings compared to short-term trading.

Cite This Study

A 1969 study studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1ee3https://doi.org/10.2308/tar-4482049
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Committee on External Measurement and Reporting.1973
  2. 2Efficient Capital Markets and External Accounting.1972 · 1 citations
  3. 3Some Evidence on Investor Actions and Accounting Messages-Part II.1971
  4. 4Report of the 1973-73 Committee on Concepts and Standards- External Reporting.1974
  5. 5Report of the Committee on International Accounting.1974