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The distribution of earnings relative to targets in the European Union

Article Abstract:

The trends pertaining to the reporting of earnings and earnings changes, by business enterprises in European countries in the period between 1986 and 2001, are examined.

Author: McLeay, Stuart, Daske, Holger, Gebhardt, Gunther
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Europe, Sales, profits & dividends, Forecasts, trends, outlooks, Venture Analysis, Usage, Reports, Forecasts and trends, Market trend/market analysis, Company sales and earnings, Business enterprises, Company earnings/profit, Time-series analysis, Time series analysis

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Discussion of 'What has the invisible hand achieved?'

Article Abstract:

The reasons for the postulation of accounting standards by the Accounting Standards Board are discussed.

Author: Mackintosh, Ian
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
United Kingdom, Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Economic aspects, Laws, regulations and rules, Accounting Standards Board

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Subjects list: Analysis, Financial disclosure
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