Abstract This paper reviews the literature on capital markets research in accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first major takeaway is that the literature has made great progress, especially on the technical side. The second takeaway is that great opportunities remain, especially in using Big Data, looking more closely into the accrual process, and in issues related to standard setting.

中文翻译：

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资本市场会计研究五十年：迄今为止的成就和未来的机遇

摘要本文回顾了近50年有关资本市场会计研究的文献。审查不是尝试全面，而是着眼于选定领域，并力求具有前瞻性。第一个主要的收获是文学取得了很大的进步，特别是在技术方面。第二点是，仍然存在巨大的机会，尤其是在使用大数据，更仔细地查看权责发生制以及与标准制定有关的问题方面。