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~isPartOf:"Journal of Accounting and Public Policy"
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Accrual anomaly Accrual quality FRS3
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The impact of accounting information quality on the mispricing of accruals: The case of
FRS
3 in the UK
Chan, Ann L-C
;
Lee, Edward
;
Lin, Stephen
- In:
Journal of Accounting and Public Policy
28
(
2009
)
3
,
pp. 189-206
Financial Performance (
FRS
3). While the functional fixation hypothesis attributes the mispricing of accruals to the judgemental …
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