Financial statement analysis and accounting policy choice: What history can teach us
Journal of Applied Accounting Research
ISSN: 0967-5426
Article publication date: 31 December 2007
Issue publication date: 31 December 2007
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.
Keywords
Citation
Brown, R. and Whittington, M. (2007), "Financial statement analysis and accounting policy choice: What history can teach us", Journal of Applied Accounting Research, Vol. 8 No. 3, pp. 1-47. https://doi.org/10.1108/96754260880001053
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited