Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/241818 
Authors: 
Year of Publication: 
2020
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 13 [Issue:] 3 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2020 [Pages:] 237-249
Publisher: 
Elsevier, Amsterdam
Abstract: 
This paper reviews the literature on capital markets research in accounting over the last 50years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on the technical side. The second takeaway is that great opportunities remain, especially in using Big Data, looking more closely into the accrual process, and in issues related to standard setting.
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Document Type: 
Article

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