Economics at your fingertips  

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
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link) ... RePEc&WT.mc_id=RePEc (text/html)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
http://emeraldgroupp ... journals.htm?id=jaar

Access Statistics for this article

Journal of Applied Accounting Research is currently edited by Julia Mundy

More articles in Journal of Applied Accounting Research from Emerald Group Publishing
Series data maintained by Virginia Chapman ().

Page updated 2018-02-10
Handle: RePEc:eme:jaarpp:v:8:y:2008:i:3:p:1-47