A NEW LOOK AT FINANCIAL STATEMENT ARTICULATION: FINANCIAL ACCOUNTING AT THE CROSSROADS

Traditionally, earnings announcements are considered principal stock price drivers. Currently, earnings per share and price-earnings ratios are the primary benchmarks in investor decisions. The literature is reviewed in search of a definition of quality earnings. A model of financial statement artic...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2003-09, Vol.7 (3), p.1
Hauptverfasser:	Putman, Robert L, Griffin, Richard B, Kilgore, Ronald W
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Auditing procedures Balance sheets Cash flow statements Current liabilities Earnings announcements Earnings per share Expenditures Financial accounting standards Financial analysis Financial statements High tech industries Investments Net income Prices Public companies Quality Ratios Retained earnings Stock prices Studies
Online-Zugang:	Volltext
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