Endogenous expectations

被引：31

作者：

Demski, JS ^{[1
]}

机构：

[1] Univ Florida, Gainesville, FL 32611 USA

来源：

ACCOUNTING REVIEW | 2004年 / 79卷 / 02期

关键词：

D O I：

10.2308/accr.2004.79.2.519

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I selectively survey the use of expectations in accounting research. While expectations are central to modeling work and essential in empirical documentation, we tend to rely on largely exogenous expectations, as opposed to closing the analysis with aggressive identification of information sources and an explicit equilibrium argument.

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页码：519 / 539

页数：21

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