Six Decades of Research, Teaching, and Participation in the AAA

• 成果类型: Article
• 署名作者: Beaver, William H.
• 署名单位: Stanford University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-50999
• 发表日期: 2015
• 页码: 859-880
• 关键词: information-content; FINANCIAL RATIOS; book value; earnings; ability; prices; income; conservatism; DISCLOSURES; BEHAVIOR

摘要

These remarks provide some perspective on my six decades of research, teaching, and participation in the AAA. A recurring theme is that my career took several unexpected turns and that my research often had unexpected outcomes. Several areas of research are discussed, including the prediction of financial distress, the information content of earnings announcements, the information content of prices, accounting and market measures of risk, discretion in financial reporting, conservatism, and value relevance of financial statements. Included is a brief summary of some of what I have learned from six decades of teaching. I review some of the major benefits of AAA participation.