Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/64030
DC Field | Value | Language |
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dc.contributor | 會計系 | en_US |
dc.creator | 詹凌菁;Edward Lee;Stephen Lin | zh_TW |
dc.creator | Chan, Ann L-C ; Lee, Edward ; Lin, Stephen | en_US |
dc.date | 2009-06 | en_US |
dc.date.accessioned | 2014-02-19T08:54:21Z | - |
dc.date.available | 2014-02-19T08:54:21Z | - |
dc.date.issued | 2014-02-19T08:54:21Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/64030 | - |
dc.description.abstract | We exploit a unique setting of accounting regulation change to examine how accounting information quality affects the well-documented accrual anomaly. We show a significant reduction in the negative return predictability of accruals among UK companies with poorer accounting information quality following the introduction of Financial Reporting Standard No. 3: Reporting Financial Performance (FRS3). While the functional fixation hypothesis attributes the mispricing of accruals to the judgemental error of end-users of information, our findings suggest that the supply side of information also plays a crucial role. Our results provide evidence that regulatory interventions seeking to improve accounting information quality can reduce the mispricing of securities in the capital market. | en_US |
dc.format.extent | 250929 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | en_US | - |
dc.relation | Journal of Accounting and Public Policy, 28(3), 189-206 | en_US |
dc.source.uri | http://dx.doi.org/10.1016/j.jaccpubpol.2009.04.002 | en_US |
dc.subject | Accrual anomaly;Accrual quality;FRS3 | en_US |
dc.title | The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK | en_US |
dc.type | article | en |
dc.identifier.doi | 10.1016/j.jaccpubpol.2009.04.002 | en_US |
dc.doi.uri | http://dx.doi.org/10.1016/j.jaccpubpol.2009.04.002 | en_US |
item.fulltext | With Fulltext | - |
item.grantfulltext | restricted | - |
item.languageiso639-1 | en_US | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
item.openairetype | article | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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189206.pdf | 245.05 kB | Adobe PDF2 | View/Open |
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