Cookies?
Library Header Image
LSE Research Online LSE Library Services

Bridging the gap between accounting and finance

Pope, Peter (2010) Bridging the gap between accounting and finance. British Accounting Review, 42 (2). pp. 88-102. ISSN 0890-8389

Full text not available from this repository.

Identification Number: 10.1016/j.bar.2010.03.001

Abstract

I suggest that the separation of the academic disciplines of accounting and finance has had some detrimental consequences for the development of research and practice in both disciplines, and especially in finance. I argue that an understanding of financial statement numbers and the accounting principles on which they depend – the accounting microstructure – can be important in developing better valuation and asset pricing models and in identifying relevant dimensions of risk. Therefore finance research can benefit from assimilating recent advances in accounting research. Similarly, accounting research relevant to valuation and asset pricing can benefit by adopting theoretical perspectives and empirical methods from finance research.

Item Type: Article
Official URL: http://www.journals.elsevier.com/the-british-accou...
Additional Information: © 2010 Elsevier
Divisions: Accounting
Subjects: H Social Sciences > HG Finance
JEL classification: G - Financial Economics > G0 - General > G00 - General
M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
Sets: Departments > Accounting
Date Deposited: 23 Oct 2013 08:58
Last Modified: 30 Jan 2019 18:20
URI: http://eprints.lse.ac.uk/id/eprint/53738

Actions (login required)

View Item View Item