Rules- versus judgement-based accounting disclosure in the UK
Article Abstract:
A comparative analysis of accounting disclosure based on rules and based on judgements being adopted by business enterprises is provided.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2004
United Kingdom, Management dynamics, Capital funds & cash flow, Management, Accounting and auditing, Company business management
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2004
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Information content and timing of earnings announcements
Article Abstract:
The impact of China Securities Regulatory Commission's financial disclosure regulations on stock prices is examined.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
China, Stocks, Stock prices, China. Securities Regulatory Commission
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
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Subjects list: Analysis, Laws, regulations and rules, Government regulation, Business enterprises, Financial disclosure
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