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    题名: The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK
    作者: 詹凌菁;Edward Lee;Stephen Lin
    Chan, Ann L-C;Lee, Edward;Lin, Stephen
    贡献者: 會計系
    关键词: Accrual anomaly;Accrual quality;FRS3
    日期: 2009-06
    上传时间: 2014-02-19 16:54:21 (UTC+8)
    摘要: 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.
    關聯: Journal of Accounting and Public Policy, 28(3), 189-206
    資料來源: http://dx.doi.org/10.1016/j.jaccpubpol.2009.04.002
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.jaccpubpol.2009.04.002
    DOI: 10.1016/j.jaccpubpol.2009.04.002
    显示于类别:[會計學系] 期刊論文

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