Anomalies in Annual Accounting Numbers

Abstract

Annual accounting numbers are used in different ways by researchers and investors. Besides the obvious regulatory uses of accounting numbers in financial institutions and public utilities, researchers and investors uses annual accounting data in forming their expectations about the future prospects of enterprises. Watts and Zimmerman [1990] stated that researchers also uses financial accounting data to investigate differences in investment opportunity sets, accounting policies, contracting costs, organisational structures, and financial polices.

Citation

Al‐Darayseh, M. (1993), "Anomalies in Annual Accounting Numbers", Management Research News, Vol. 16 No. 1, pp. 27-29. https://doi.org/10.1108/eb028269