Journal of Applied Accounting Research: Volume 8 Issue 3

Financial statement analysis and accounting policy choice: What history can teach us

Rhoda Brown, Mark Whittington

The choice of accounting policies by a company has implications for the market’s understanding of corporate performance. Whilst the critical areas of choice may change over time…

Determinants of accounting choices in Egypt

Colin. R. Dey, John R. Grinyer, C.Donald Sinclair, Hanaa El‐Habashy

In recent years, Egypt has been developing rapidly from a socialist to a fully developed market‐based economy. One may expect that this economic transition towards a more…

Manipulation of earnings reports in Spain ‐ Some evidence

Oriol Amat, Jordi Perramon, Catherine Gowthorpe

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce…

Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture

Lisa Jack, James V.H. Jones

The use of management accounting in the agricultural industry has received very little attention by accounting researchers. Agriculture is currently in an era of significant…

Investment analysts’ perception of disclosure in UK interim financial reports

Musa Magena, Russell Kinman, David Citron

This paper provides insight into the importance of interim reports of UK listed companies to investment analysts. The primary objective of financial reporting is assumed to be the…