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Abstract Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5. This study conducts a prospective analysis of the effects of such a change. The potential magnitude of...
Abstract This article describes how large UK companies communicate with their institutional shareholders, and investigates how this private disclosure process relates to financial reporting. The article draws from case studies based on interviews with senior executives in 33 UK companies. Four...
Abstract This study examines the predictive ability of models which adjust random walk forecasts of corporate earnings, to incorporate past changes in economic lead indicators. The results suggest that changes in the broad money supply measure M4 contain predictive ability, beyond equivalent...
Abstract The ‘Appropriation Method’ of accounting applied by South African gold mining companies is fundamentally different from mine accounting elsewhere and results in reported earnings and asset values that are not comparable with those of mining companies in other countries. This paper...
Abstract Mattessich's Critique of Accounting sums up and brings together his work over four decades in accounting theory, though with most emphasis on the period since 1970. Its publication is a significant event which constitutes a serious claim for him to be ranked among the pre-eminent...
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