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Financial statement analysis and accounting policy choice: What history can teach us

Rhoda Brown and Mark Whittington

Journal of Applied Accounting Research, 2008, vol. 8, issue 3, 1-47

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: Accounting policies; Corporate performance; Share price; Investors (search for similar items in EconPapers)
Date: 2008
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