Capital markets research in accounting kothari 2001


Associationandeventstudies Ball and Brown (1968) and Beaver (1968) are the pioneering studies in capital markets research in accounting.Both perform an event study and Ball and Brown also conduct an association study.Both types of studies are now common in the literature. Implications for GAAP from an analysis of positive research in accounting$ S.P. Kotharia,n, Karthik Ramannab,1, Douglas J. Skinnerc,2 a MIT Sloan School of Management, 50 Memorial Drive, E52-325 Cambridge, MA 02142-1261, USA Kothari SP 2001 Capital Markets Research in Accounting Journal of Accounting from MANAGEMENT 102 at Universitas Sumatera Utara