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POSITION OF THE STUDY IN THE RESEARCH SPECTRUM
ACCOUNTING STANDARDS CONCERNING ACCOUNTING
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Abdel-khalik and Keller accounting changes accounting information accounting method accounting numbers accounting policies accounting principles accounting standards adjusted Amsterdam Stock Exchange announcement balance sheet behavioural type studies beleggingsanalisten Buhrmann-Tetterode capital markets cent changes in accounting company analysis considered cumulative effect current cost current study decision directors/heads discussed effects of accounting efficient market hypothesis equity examined extraordinary item Feenstra financial accounting financial journalists financial statements financiŽle firms of stockbrokers fixated investment analysts fixation of investment functional fixation hypothesis fundamental analysis Furthermore Gist-brocades guidelines historical cost Hoogendoorn income statement index of fixation information intermediaries interim reports investment advisers investment analysts deal investment grants investment reports investors level of disclosure level of fixation market reaction type Netherlands paragraph portfolio managers publishing rights respondents share prices shareholders stelselwijzigingen strongly fixated investment subsection Swieringa Table time-series oriented type of accounting Unilever users Wolters Kluwer X X X