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This research aims to assess how the choice of a market index influences the evaluation of accounting risk measures and their relationship to systematic risk.

March 18, 2026The Accounting Review

The Impact of the Choice of Market Index on the Empirical Evaluation of Accounting Risk Measures.

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Authors

PEPieter T. ElgersUniversity of Massachusetts Amherst DMDennis Murray

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Implication

Empirical analysis reveals how market index selection affects systematic risk evaluations, highlighting significant implications.

Key Points

This research aims to assess how the choice of a market index influences the evaluation of accounting risk measures and their relationship to systematic risk.
Empirical analysis of previous studies on accounting risk measures
Comparison of different market indices used as proxies
Examination of the outcomes linked to index selection
Choice of market index significantly alters the findings related to accounting risk measures
Conflicting results from past studies can be partially reconciled by index selection
Systematic risk evaluations are impacted based on the chosen market index

Cite This Study

Elgers et al. (1982) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a57b8 https://doi.org/10.2308/tar-4481817

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The Impact of the Choice of Market Index on the Empirical Evaluation of Accounting Risk Measures.

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Implication

Key Points

Cite This Study

The Impact of the Choice of Market Index on the Empirical Evaluation of Accounting Risk Measures.

Discussion

Member takes

Implication

Key Points

Cite This Study

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