← Search Journal of Finance Vol. 31 No. 5 1976 Efficient Capital Markets and Accounting: A Critical Analysis. Baruch Lev; Thomas R. Dyckman; David H. Downes; Robert P. Magee DOI10.2307/2326709 Volume31 Issue5 Pages1537 Sources openalex crossref semanticscholar Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓