Contemporary Issues in Accounting Australia Report 2022

Running head: CONTEMPORARY ISSUES IN ACCOUNTING
Contemporary Issues in Accounting
Name of the Student:
Name of the University:
Authors Note:

CONTEMPORARY ISSUES IN ACCOUNTING
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Executive Summary:
The report has indicated that the share price of AGL Energy Limited has directly changed to
different levels due to the impact from different news and announcements. The analysis has
indicated that share price of the company mainly fluctuated from the levels of 26.52 to 17.44,
where certain declaration and announcements influenced the share price valuation for the
organisations. Thus, the continuous decline in the earnings had a negative influence on the
share price valuation of the company and led to the decalin in its valuation in the capital
market. However, certain key decisions made by the management directly influenced its
pricing conditions and raised valuation of their share price. Thus, the presence of Efficient
market hypothesis is relevantly high for AGL Energy Limited in Australia.

CONTEMPORARY ISSUES IN ACCOUNTING
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Table of Contents
Introduction:...............................................................................................................................3
Analysis:.....................................................................................................................................3
Conclusion and recommendations:............................................................................................9
References:...............................................................................................................................11

CONTEMPORARY ISSUES IN ACCOUNTING
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Introduction:
The overall assessment aims in evaluating the relevant link between the actions of the
organisation and the announcement or news that is being conducted by the corporation. The
analysis of the relevant news that is associated with the organisation has been analysed for
detecting the relationship between the news and the share price movement of the
organisation. The detection of the relevant share price movement with the news directly
confirmations the validation of the effeminacy market hypothesis, where all the relevant
information is being discounted by the investors and determining the correct share price of
the organisation. Therefore, AGL Energy Limited is mainly evaluated in the assessment to
determine the relevant impact of different news or announcement on the share price of the
organisation.
Analysis:
Figure 1: Share price trend of AGL Energy Limited for the past 2 years