Accruals, growth, accounting distortions and stock returns : the case of FRS3 in the UK
Year of publication: |
July 2015
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Authors: | Papanastasopoulos, Georgios A. |
Published in: |
The North American journal of economics and finance : a journal of financial economics studies. - Amsterdam [u.a.] : Elsevier, ISSN 1062-9408, ZDB-ID 1289278-6. - Vol. 33.2015, p. 39-54
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Subject: | Accrual anomaly | Growth | Accounting distortions | FRS3 | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Wirtschaftswachstum | Economic growth | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Produktivität | Productivity |
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