The Effect of Changes in Accounting Techniques on Systematic Risk

Market data are analyzed to determine if any relationship exists between selected changes in accounting techniques (CATs) and risk. Measurement of the risk pattern of securities for firms experiencing CATs entails the use of the market model proposed by Markowitz and extended by Sharpe. To analyze b...

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Veröffentlicht in:	RBER, review of business and economic research review of business and economic research, 1980-12, Vol.16 (2), p.12
1. Verfasser:	Alderman, C Wayne
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting changes Accounting procedures Behavior Beta Changes Effects Portfolio investments Return on investment Risk Securities markets Stocks Systematic
Online-Zugang:	Volltext
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