Evaluating the Communication Gap between Academic Researchers and Practicing Accountants using Stock Market Information
H. M. Mujiga Saira
Download Article | Published On 01/07/1994


The objective of this paper is to illustrate in a non-mathematical way how studies dealing with the efficiency and operation of the stock market may be made simple to understand without resorting to sophisticated mathematical and statistical techniques of analysis. It begins by examining the basic concepts used in various ARS dealing with the relationship between share prices and accounting information in the efficiency of markets. Other ARS that illustrate the role of accounting information in several phases of market efficiency are also discussed. A general critique of the weakness of these studies is made. The paper examines how other people with an interest in accounting information use it, and argues that there is an obvious communication gap between academic researchers and practicing accountants that can be bridged by adapting certain collaborative tasks and interactive such as workshops, seminars and professional development sessions.

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