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March 18, 2026The Accounting Review

Accounting Reports, Policy Interventions and the Behavior of Securities Returns.

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Authors

EDEdward B. DeakinCollege of Accounting

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Overview

Analysis of how reporting changes affect securities prices, indicating market adaptability and response.

Key Points

  • This research investigates how changes in accounting reporting requirements influence securities prices and investor behavior.
  • Analysis of existing literature on accounting techniques and securities pricing.
  • Examination of the market's response to alternative accounting earnings models.
  • Utilization of statistical methods to identify significant price behavior changes.
  • The market adapts to various accounting techniques without being misled by them.
  • Changes in reporting requirements lead to noticeable impacts on securities prices.
  • Significant market responses to regulations are infrequent and detectable through statistical analysis.

Cite This Study

Edward B. Deakin (1976) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a48dehttps://doi.org/10.2308/tar-4482183
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Also Consider

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

  1. 1The Earnings Characteristics of Firms Reporting Discretionary Accounting Changes.1975
  2. 2Some Evidence on Investor Actions and Accounting Messages-Part II.1971
  3. 3The Effect of Firms' Financial Disclosure Strategies on Stock Prices.1993 · 9 citations
  4. 4Observation of Effects of Using Alternative Reporting Practices.1968
  5. 5SECURITY ANALYSTS AND THE PRICE LEVEL.1955