Abstract: Destination - Thispaperisintendedtoaddandclarifyinsightsabouthowtheefficientmarkethypothesisandstockmarketanomaliesareintheperspective of accountingtheory.
Design/methodology/approach - Study of literature on accountingandmanagementliteraturesources as well as severalarticlesusingtheefficientmarkethypothesisandstockmarketanomaly as variables as well as ananalysis of howthebasicconcepts of theefficientmarkethypothesisrelateandthebasicconcepts of marketanomaliesintheperspective of accountingtheory.
The results of thisstudy- showsseveralanalysisstudies of theexistence of efficientmarketsandinterrelatedmarketanomaliesthatcanbeempiricallyproven on stockexchangesinseveralcountriesintheworld.
Keywords: Efficient Market Hypothesis; Stockmarketanomaly
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