Voluntary disclosure of accounting ratios in the UK.

Watson, Anna, Shrives, Philip and Marston, Claire (2002) Voluntary disclosure of accounting ratios in the UK. British Accounting Review. ISSN 0890-8389

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Official URL: http://dx.doi.org/10.1006/bare.2002.0213
Item Type: Article
Additional Information: Paper examines a specific aspect of disclosure, accounting ratios. Teaching of accounting tends to focus on interpretation via ratios. This is one of few papers that examine their disclosure. Using a sample of 313 companies examined over 5 years the paper rigorously tests seven hypotheses, thus advancing the field.
Subjects: N400 Accounting
Department: Faculties > Business and Law > Newcastle Business School > Business and Management
Depositing User: EPrints Services
Date Deposited: 15 Aug 2008 11:45
Last Modified: 10 Aug 2015 11:11
URI: http://nrl.northumbria.ac.uk/id/eprint/666

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