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Testing the information set perspective of UK Financial Reporting Standard No.3: reporting financial performance

Article Abstract:

Analysis of information about corporate financial performance, obtained by implementing United Kingdom's financial reporting standards for reporting financial performance of businesses, is presented.

Author: Lin, Stephen
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
United Kingdom, Product standards, safety, & recalls, General services, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Venture Analysis, Standards, Company systems management, Information management, Accounting firms, Accounting services, Business enterprises

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The role of the options market in the dissemination of private information

Article Abstract:

The importance of options market in dispersing secured information on a company's stocks is examined.

Author: Cairney, Timothy, Swisher, Judith
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2004
Management dynamics, Management, Financial services industry, Options (Finance), Information services, Company business management, Financial information services

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Management of earnings and analysts' forecasts to achieve zero and small positive earnings surprises

Article Abstract:

The impact of a company's estimated earnings on the managers' report of actual earnings is analyzed.

Author: Burgstahler, David, Eames, Michael
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
Financial Forecasting, Forecasting, Behavior, Managers, Business forecasting

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Subjects list: United States, Analysis, Financial statements
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