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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

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Identification Number: 10.1016/


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
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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
Date Deposited: 23 Oct 2013 08:58
Last Modified: 05 Jan 2024 19:18

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