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Presentatie artikel Chambers

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Voor het vak Financial Accounting Theory (FAT) moet elke week een twee of drietal een presentatie geven over &eactue;&eactue;n van de artikelen die worden behandeld tijdens de stof van FAT. Dit betreft de presentatie van het artikel van Chambers uit 1965, genaamd: 'Financial Information and the Sec...

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  • October 8, 2022
  • 18
  • 2021/2022
  • Case
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Financial Information and
the Securities Market
(Accounting as a language)
R.J. Chambers (1965)
Naam studenten

,Inhoud

• Centrale probleemstelling
• Geschiedenis
• Voorgaand onderzoek
• Voorbeeld Chambers
• Conceptueel model
• Onderzoeksmethode
• Onderzoeksbevindingen
• Conclusies
• Implicaties voor het accountantsvak
• Relatie onderwerp met voorgaand college
• Discussie

, Centrale probleemstelling

• Het algemene standpunt dat in dit artikel wordt ingenomen, is dat
accounting een taalsysteem is.

• Het is de stelling van dit artikel dat de financiële informatie die
aan de effectenmarkt beschikbaar wordt gesteld aan geen van
deze tests van algemene begrijpelijkheid en overeenstemming
voldoet.

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