لزوم آگاهی حسابداران از EMH و CMR

	لزوم آگاهی حسابداران از EMH و CMR
بررسی‏‌های حسابداری و حسابرسی
مقاله 7، دوره 4، شماره 1 - شماره پیاپی 1000139، تیر 1374 اصل مقاله (229.49 K)
نویسنده
ساسان میار^*
عنوان مقاله [English]
Efficient Market Hypothesis and Capital Market Research
چکیده [English]
The purpose of this article is to demonstrate that EMH and CMR are the integral parts of the real world of accounting. EMH and CMR have been a part of the accounting environment since the 1960s. EMH is an aggregate concept describing the relationship between security prices and information. The emprical evidence implies that the stock market is reasonably efficient. In particular, the evidence shows that the stock prices are more influenced by the disclosure of real economic events, than by cosmetic accounting effects. However, only a few number of practicing accountants are aware of EMH and even fewer number underestand the Efficient Market Hypothesis, There is reason for concern. What can be done to educate the managers and the accountants about the ramifications of the hypothesis? This article is a step towards the .addressing that question

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