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How accurate are the disclosed provisions of UK general insurers?
Diacon, Stephen R.; Fenn, P. T.; O'Brian, C. - 2003
Persistent link: https://www.econbiz.de/10002112342
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The accruals anomaly : can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
Soares, Nuno; Stark, Andrew W. - In: Accounting and business research : a research quarterly … 39 (2009) 4, pp. 321-345
Persistent link: https://www.econbiz.de/10003889354
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The evolution of reserve and provision accounting in the UK, 1938-50
Arnold, A. J. - 2007
Persistent link: https://www.econbiz.de/10003485586
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An investigation of investors' use of reported cash flow and accrual information for eight countries
Hollister, Joan; Shoaf, Victoria - In: The journal of applied business research 23 (2007) 4, pp. 69-78
Persistent link: https://www.econbiz.de/10003631928
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The impact of accounting information quality on the mispricing of accruals : the case of FRS3 in the UK
Chan, Ann L-C; Lee, Edward; Lin, Stephen - In: Journal of accounting and public policy 28 (2009) 3, pp. 189-206
Persistent link: https://www.econbiz.de/10003874597
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Auditor quality effects on the relationship between accruals, cash flows and equity returns : a variance decomposition analysis
Clatworthy, Mark; Pong, Christopher K. M.; Wong, Woon K. - In: Accounting and business research : a research quarterly … 42 (2012) 4, pp. 419-439
Persistent link: https://www.econbiz.de/10009630298
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Earnings quality at initial public offerings
Ball, Ray; Shivakumar, Lakshmanan - In: Journal of accounting & economics 45 (2008) 2/3, pp. 324-349
Persistent link: https://www.econbiz.de/10003747430
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The provisioning experience of the major UK banks : a small panel investigation
Pain, Darren - 2003
Persistent link: https://www.econbiz.de/10001736987
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The impact of the IAS/IFRS adoption on the predictive quality of discretionary accruals : a comparison between the French and the British context
Olfa, Ben Jemâa; Hamadi, Mattoussi - In: International journal of economics and finance 7 (2015) 6, pp. 208-231
Persistent link: https://www.econbiz.de/10011292352
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Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals
Bos, Sebastian - 2017
The paper examines the relationship between share ownership by boards of British stock exchange listed companies and accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company Law and the institutional governance framework.We...
Persistent link: https://www.econbiz.de/10012976190