| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | Chan, Ann L.-C. ; Lin, Stephen W.J. ; Strong, Norman | en_US |
| dc.creator (作者) | 詹凌菁;Stephen W.J. Lin;Norman Strong | zh_TW |
| dc.date (日期) | 2011 | en_US |
| dc.date.accessioned | 19-Feb-2014 17:08:39 (UTC+8) | - |
| dc.date.available | 19-Feb-2014 17:08:39 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Feb-2014 17:08:39 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64033 | - |
| dc.description.abstract (摘要) | We exploit a unique setting to examine how an accounting regulation change affects the asymmetric timeliness of earnings. Financial Reporting Standard No. 3: Reporting Financial Performance (FRS 3) changed the way listed UK companies recognised bad news through ordinary or extraordinary items. FRS 3 tightened the definition of extraordinary items but gave wider discretion in classifying exceptional items. The results were that, after FRS 3, the asymmetric timeliness of earnings before extraordinary items increased and the association of earnings conservatism with discretionary accruals was weaker. | en_US |
| dc.format.extent | 181865 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Accounting and Business Research, 41(4), 393-410 | en_US |
| dc.subject (關鍵詞) | conservatism;earnings components;FRS 3 | en_US |
| dc.title (題名) | Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK | en_US |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1080/00014788.2011.573662 | en_US |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1080/00014788.2011.573662 | en_US |
