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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Group Publishing Limited
- ISSN
- 0967-5426
- DOI
- 10.1108/96754260880001053
- Publisher site
- See Article on Publisher Site
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.
Journal
Journal of Applied Accounting Research – Emerald Publishing
Published: Dec 31, 2007
Keywords: Accounting policies; Corporate performance; Share price; Investors