The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK Article

Chan, Ann L-C, Lee, Edward, Lin, Stephen. (2009). The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK . 28(3), 189-206. 10.1016/j.jaccpubpol.2009.04.002

International Collaboration

keywords

  • ANOMALIES
  • Accrual anomaly
  • Accrual quality
  • Business & Economics
  • Business, Finance
  • EARNINGS MANAGEMENT
  • ESTIMATION ERRORS
  • EXPLANATIONS
  • FLOWS
  • FRS3
  • MODEL
  • PERFORMANCE
  • Public Administration
  • STOCK RETURNS
  • Social Sciences

Digital Object Identifier (DOI)

start page

  • 189

end page

  • 206

volume

  • 28

issue

  • 3