Jehu, Philip and Ibrahim, Mohammad Azhar (2016) The relationship between aggregate accounting earnings, capital markets, and GDP. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

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Abstract

Recent studies show that macroeconomic research has evolved independent of accounting research with a focus on economic indices, without incorporating accounting aggregates. The write up seeks to investigate the informativeness of aggregate accounting earnings obtainable from the capital markets on GDP growth. This desk research potentially identifies the support base and framework for inclusion of accounting earnings aggregate into GDP compilations.The research has implications for current practice in GDP computations as well as widening accounting research to macroeconomic level, as against individual firm-level.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Aggregate accounting earnings, capital markets, GDP, market capitalisation, traded value.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Mohammad Azhar Ibrahim
Date Deposited:	01 Feb 2017 02:27
Last Modified:	01 Feb 2017 02:27
URI:	https://repo.uum.edu.my/id/eprint/20804

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