Fundamental Analysis and Creative Accounting

Mark Whittington, Rhoda Brown

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract


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.
Original languageEnglish
Pages (from-to)1 - 47
Number of pages47
JournalJournal of Applied Accounting Research
Volume8
Issue number3
DOIs
Publication statusPublished - 2008

Keywords

  • accounting policies
  • corporate performance
  • share price
  • investors

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