An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
Article Abstract:
The empirical analysis of the usefulness of the Feltham-Ohlson models, to identify the signs of abnormal income of Spanish firms listed on the Madrid stock exchange between 1991 and 1999, is presented.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Spain, Venture Analysis, Methods, Analysis, Business enterprises, Identification and classification, Time-series analysis, Time series analysis, Econometric models, Income shifting
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
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The road to uniformity: accounting change in UK voluntary hospitals
Article Abstract:
The adoption of uniform accounting systems in the United Kingdom is examined by focusing on voluntary hospitals accounting pattern.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
United Kingdom, Hospitals, Accounting systems
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Usage, Accounting and auditing
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