The determinants of managerial accounting policy choice: further evidence for the UK

Article Abstract:

Research into UK industrial firms reveals that income smoothing considerations are the major variant influencing differences in managerial accounting discretion. Reasons for income smoothing are unclear, but one explanation could be the manager's desire to signal future positive cash flow performance. The research also revealed variation over time in the relationship between accounting policy decisions and leverage. This variation may be due to changing rates of debt covenant violation relating to changes in the macroeconomic climate.

Accounting Methods, Accounting, Practice

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The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence

Article Abstract:

The value relevance of mandated disclosures of the investor-firm share of liabilities of equity-accounted associate and joint venture investees in UK companies is studied. The coefficient on all investee-liability disclosures is negative.

United Kingdom, Science & research, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Research, Liabilities (Accounting), Financial disclosure, Report

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