U.K. managers' decisions and their perceptions of capital markets

Journal of International Accounting, Auditing and Taxation

Volumn 5, Issue 1, 1996, Pages 39-52

  Collison, D J ^a   Grinyer, J R ^a   Russell, A ^a  

^a UNIVERSITY OF DUNDEE   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0008305529     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(96)90014-2     Document Type: Article

References (28)

1. Abdel-Khalik A.R., Keller T.F. Earnings or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. 1979;American Accounting Association, Sarasota, FL.
2. Accounting Standards Board. The Structure of Financial Statements: Reporting of Financial Performance. 1991;. FRED 1, December.
3. Ashton R.H. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research. 14:1976;1-17. (Supplement).
4. Bromwich M. Financial Reporting, Information and Capital Markets. 1992;Pitman Publishing, London.
5. Copeland T., Koller T., Murrin J. Valuation: Measuring and Managing the Value of Companies. 1991;John Wiley & Sons, Chichester, NY.
6. Financial Accounting Standards Board (FASB). Statement of Financial Accounting Concepts No.1: Objectives of Financial Reporting by Business Enterprises. 1978;FASB, Stamford, CT.
7. Garrod N. Accounting regulation, efficient market tests and information inductance. British Accounting Review. 19:1987;133-144.
8. Grinyer J.R., Russell A., Walker M. Management choices in the valuation of acquired goodwill in the UK. Accounting and Business Research. 1991;51-55. (Winter).
9. Hand John R.M. A test of the extended functional fixation hypothesis. The Accounting Review. 1990;740-763. (October).
10. Harris Trevor S., Ohlson James A. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review. 1990;764-780. (October).
11. Healey P. The impact of bonus schemes on the selection of accounting principles. Journal of Accounting and Economics. 1985;85-107. (April).
12. Healy P.M., Palepu K.G. The effect of firm's financial disclosures strategies on stock prices. Accounting Horizons. 1993;1-11. (March).
13. Hopper T., Kirkham L., Scapens R.W., Turley S. Does financial accounting dominate management accounting: A research note. Management Accounting Research. 3:1992;307-311.
14. Ijiri Y.R., Jaedicke R.K., Knight K.E. The effects of accounting alternatives on management decisions. Jaedicke R.K., Ijiti Y., Nielsen O. Research in Accounting Measurement. 1966;189-199 American Accounting Association, Sarasota, FL.
15. Jensen R.E. An experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research. 1966;224-238. (Autumn).
16. Jensen M.C. Organisation theory and methodology. The Accounting Review. 58:1983;319-339.
17. Lerner E.M., Rappaport Alfred. Limit DCP in capital budgeting. Harvard Business Review. 1968;133-139. (September-October).
18. Miller M., Rock K. Dividend policy under asymmetric information. Journal of Finance. 40:1985;1031-1051.
19. Myers S., Majluf N. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics. 13:(2):1984;187-221.
20. Penno M. Informational issues in the financial reporting process. Journal of Accounting Research. 1985;240-255. (Spring).
21. Prakash P., Rappaport A. Information inductance and its significance for accounting. Accounting Organisations and Society. 2:(1):1977;29-38.
22. Rappaport Alfred. Economic impact of accounting standards: Implications for the FASB. Journal of Accountancy. 1977;89-90. (May).
23. Rappaport Alfred. Economic impact of accounting standards: Implications for the FASB. Journal of Accountancy. 1977;92. (May).
24. Rappaport Alfred. Economic impact of accounting standards: Implications for the FASB. Journal of Accountancy. 1977;94. (May).
25. Rappaport Alfred. Economic impact of accounting standards: Implications for the FASB. Journal of Accountancy. 1977;96-98. (May).
26. Ronen J., Sadan S. Smoothing Income Numbers. 1981;Addison-Wesley, London.
27. Tiniç Seha M. A perspective on the stock market's fixation on accounting numbers. The Accounting Review. 1990;781-796. (October).
28. Watts Ross L., Zimmerman Jerold L. Positive Accounting Theory. 1986;Prentice Hall International Editions, Englewood Cliffs, NJ.