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- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0140-9174
- DOI
- 10.1108/eb028269
- Publisher site
- See Article on Publisher Site
Abstract
Annual accounting numbers are used in different ways by researchers and investors. Besides the obvious regulatory uses of accounting numbers in financial institutions and public utilities, researchers and investors uses annual accounting data in forming their expectations about the future prospects of enterprises. Watts and Zimmerman 1990 stated that researchers also uses financial accounting data to investigate differences in investment opportunity sets, accounting policies, contracting costs, organisational structures, and financial polices.
Journal
Management Research News – Emerald Publishing
Published: Jan 1, 1993