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A review of research on the negative accounting relationship between risk and return: Bowman's paradox

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Author Info
Nickel, Manuel Núñez
Rodriguez, Manuel Cano
Abstract

A cornerstone in finance theory continues to be the positive relationship between risk and return in spite of Fama and French (The Journal of Finance 47(2) (1992) 427-65) and several later papers finding no relationship between the two variables. Twelve years earlier, Bowman (Sloan Management Review 1980, pp. 17-31) studied the same relationship from organization theory, achieving similar results with accounting data, and developing a whole research stream known as "Bowman's paradox". This stream has contributed to some curious and interesting ideas that could also be applied to other different streams: new risk measures, managerial goal selection, response to the decline in the organization, diversification strategy on risk and return, among others. Similar to the financial stream, a number of researchers have tried to study this issue from the strategic management perspective. Their inconclusive results have generated a considerable controversy, keeping this research stream alive. In this work, we describe and explore this phenomenon from "Bowman's paradox", theoretical explanations, criticisms and future orientations.

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Article provided by Elsevier in its journal Omega.

Volume (Year): 30 (2002)
Issue (Month): 1 (February)
Pages: 1-18
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Handle: RePEc:eee:jomega:v:30:y:2002:i:1:p:1-18

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Keywords: Risk-return relationship Bowman&apos s paradox Accounting risk;

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  1. Manuel Cano Rodríguez & Manuel Núñez Nickel, 2002. "Problems With Extending Conclusions Between Bowman’S Paradox And Beta’S Deathk," Business Economics Working Papers wb024919, Universidad Carlos III, Departamento de Economía de la Empresa. [Downloadable!]
  2. Henkel, Joachim, 2007. "The Risk-Return Paradox for Strategic Management: Disentangling True and Spurious Effects," CEPR Discussion Papers 6538, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  3. Manuel Núñez Nickel & Manuel Cano Rodríguez, 2002. "Comportamiento Heterocedástico Entre Rentabilidad Y Riesgo," Documentos de Trabajo de Economía de la Empresa db021710, Universidad Carlos III, Departamento de Economía de la Empresa. [Downloadable!]
  4. Manuel Cano Rodríguez & Manuel Núñez Nickel, 2002. "Is The Risk-Return Paradox Still Alive?," Business Economics Working Papers wb024818, Universidad Carlos III, Departamento de Economía de la Empresa. [Downloadable!]
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