The impact of accounting reporting techniques on earnings enhancement in the UK retailing sector

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dc.contributor.author Cotter, John
dc.contributor.author Hutchinson, Robert W.
dc.date.accessioned 2009-11-20T16:35:57Z
dc.date.available 2009-11-20T16:35:57Z
dc.date.copyright Routledge 1999 en
dc.date.issued 1999-04
dc.identifier.citation The International Review of Retail, Distribution and Consumer Research en
dc.identifier.issn 0959–3969
dc.identifier.uri http://hdl.handle.net/10197/1633
dc.description.abstract A view has developed among some retailing researchers that financial markets have, from time to time, unduly favoured the retail sector in the UK. It is argued that this has been exploited, to some extent, by retailing companies using creative, but legitimate, accounting techniques to enhance their reported profits. This article identifies the principal techniques used and assesses, in the context of the efficient markets hypothesis, whether manipulation of accounting information has been successful. It applies an event study methodology to retailing company share-price behaviour in the late 1980s and the first half of the 1990s. It concludes that financial analysts specializing in the retail sector have not been misled and that, consequently, the financial markets have not over-indulged retailers' growth aspirations. en
dc.format.extent 4304 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Routledge en
dc.subject Accounting Information en
dc.subject Retail Finance en
dc.subject Event Studies en
dc.subject Efficient Markets en
dc.subject.lcsh Retail trade--Great Britain--Accounting en
dc.subject.lcsh Retail trade--Great Britain--Finance en
dc.title The impact of accounting reporting techniques on earnings enhancement in the UK retailing sector en
dc.type Journal Article en
dc.internal.authorurl John Cotter (web page) en
dc.internal.authorurl http://www.ucd.ie/research/people/business/drjohncotter/ en
dc.internal.authorid UCD0043 en
dc.internal.availability Full text not available en
dc.internal.webversions Publisher's version
dc.internal.webversions http://dx.doi.org/10.1080/095939699342615
dc.status Peer reviewed en
dc.identifier.volume 9 en
dc.identifier.issue 2 en
dc.identifier.startpage 147 en
dc.identifier.endpage 162 en
dc.identifier.doi 10.1080/095939699342615
dc.neeo.contributor Cotter|John|aut|
dc.neeo.contributor Hutchinson|Robert W.|aut|


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