ARAH DAN PERKEMBANGAN PARADIGMA PENELITIAN AKUNTANSI KEUANGAN DAN MANAJEMEN KEUANGAN BERBASIS PASAR MODAL
Jurusan Akuntansi Fakultas Ekonomi Universitas Jember
Jl. Jawa No.17 Tegalboto, Kotak Pos 125 Jember, 68121
Korespondensi dengan Penulis:
Whedy Prasetyo: Telp./Fax.+62 331 332150
Research paradigm of financial accounting and financial management based on capital market could be divided into five focus research areas, they were: market efficiency, economic consequences, income (earning) as a capital market research variable, accounting Information content except profit, and methodology. It was based on Ball and Brown research (1968), which focused on the relationship of accounting earnings information on stock values.The purpose of this article was to describe research paradigm of financial accounting and financial management which used the same information based on the capital market. Therefore this article described capital market variables that focused on five variables; market efficiency, economic consequences, earning as a capital market research variable, accounting information content except profit, and methodology. The existence of these variables would explain the accounting practices used as the basis in the capital market.
Key words: accounting information, economic consequences, earning, market efficiency, methodology