The choice of accounting policies by a company has implications for the market’s understanding of corporate performance. Whilst the critical areas of choice may change over time with new developments and changes in standards, the underlying issue remains relevant. This paper examines the effect of accounting techniques upon the relationship between accounting variables and UK share prices.
|Pages (from-to)||1 - 47|
|Number of pages||47|
|Journal||Journal of Applied Accounting Research|
|Publication status||Published - 2008|
- accounting policies
- corporate performance
- share price