Pope, Peter (2010) Bridging the gap between accounting and finance. The British Accounting Review, 42 (2). pp. 88-102. ISSN 0890-8389
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 |
| Library of Congress subject classification: | H Social Sciences > HG Finance |
| Journal of Economic Literature Classification System: | 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 |
| URL: | http://eprints.lse.ac.uk/53738/ |
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