Accounting measurement and capital markets research

Greg Clinch*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


Numerous controversies - from goodwill amortisation to the appropriateness of fair value accounting - illustrate both the importance of measurement questions, and the difficulty often encountered in devising accounting measurement “solutions” that are widely accepted. This paper discusses what might be learned about accounting measurement questions from the perspective of capital markets-based research. While this field of inquiry is not well developed, there are indications that further research from the capital markets perspective could provide useful conclusions about accounting measurement.

Original languageEnglish
Pages (from-to)58-62
Number of pages5
JournalAustralian Accounting Review
Issue number21
Publication statusPublished - 1 Jul 2000
Externally publishedYes


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