Okayama Economic Review
Published by the Economic Association of Okayama University

Online ISSN 2433-4146
Print ISSN 0386-3069

会計研究とファンダメンタル分析

中川 豊隆 岡山大学大学院社会文化科学研究科 Kaken ID researchmap
抄録
The purpose of this paper is to examine fundamental analysis from an accounting perspective and clarify its value and significance. For that purpose, I focus on quantitative investment strategies, capital market research in accounting, accounting anomalies, mispricing, and research paths. Fundamental analysis is one of the important directions in empirical accounting research that has been studied since Ball and Brown( 1968). Fundamental analysis influences neighboring research areas, and thus it should not be ignored or downplayed in accounting research because of the dissemination of quantitative investment strategies.
備考
論説 (Articles)
ISSN
2433-4146
NCID
AN00032897