Briefly describe the three forms of capital market efficiency.

CPA-Financial-Management-Section-3 Revision kit

Three forms of capital market efficiency:

• Weak form
In this form of efficiency, the security prices will reflect past information regarding the company. The market price of the shares will be based on past performance.

• Semi-strong form
In this form of efficiency, the security prices will reflect both past information and publicly available information. Publicly available information may be information made available through financial statements.

• Strong form
The security prices will reflect all relevant information. In a company this implies that there would not exist overvalued or undervalued securities.

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