THE IMPACT OF ACCOUNTING RESEARCH ON FINANCE |
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| Institution: | 1. Department of Accountancy, Weatherhead School of Management, Case Western Reserve University, Cleveland, OH 44106, USA;2. Department of Finance, College of Business Administration, Cleveland State University, Cleveland, OH, USA;3. Department of Finance, College of Business Administration, Oklahoma State University, Stillwater, OK, USA;1. SUBATECH UMR 6457 (IMT Atlantique, Université de Nantes, IN2P3/CNRS), 4 rue Alfred Kastler, 44307 Nantes, France;2. Institute of Theoretical Physics, University of Wroc?aw, 50204 Wroc?aw, Poland;3. Physics Department, North Carolina State University, Raleigh, NC 27695, USA;4. Department of Physics, Duke University, Durham, NC 27708-0305, USA;1. Department of Mathematics, Yonsei University, Seoul 120-749, Republic of Korea;2. Department of Mathematics, Sungkyunkwan University, Suwon, Gyeonggi-do 440-749, Republic of Korea;1. School of Economics, Finance and Accounting, Coventry University, UK;2. University of Sussex Business School, University of Sussex, UK;3. Essex Business School, University of Essex, UK |
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| Abstract: | This paper assesses the impact of accounting research on finance using citational methods and content analysis. The data are 715 articles published in seven finance journals. In contrast to previous research of the influence of finance research on accounting, the results show relatively little impact of accounting research on finance. The limited impact of accounting on finance is principally provided by four accounting journals and a small group of accounting authors. The impact found is often the result of bridging papers, in which either finance articles have accounting authors, or vice versa. These results suggest a substantial disregard of ostensibly pertinent capital-markets accounting research by finance scholars. The reasons for finance’s disregard of this work, whether for reasons of perceived value, quality, or for other reasons, is unclear. However, it is apparent that accounting capital-markets research is not as influential in finance as might be expected. |
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