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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64033
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64033


    Title: Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK
    Authors: Chan, Ann L.-C.;Lin, Stephen W.J.;Strong, Norman
    詹凌菁;Stephen W.J. Lin;Norman Strong
    Contributors: 會計系
    Keywords: conservatism;earnings components;FRS 3
    Date: 2011
    Issue Date: 2014-02-19 17:08:39 (UTC+8)
    Abstract: We exploit a unique setting to examine how an accounting regulation change affects the asymmetric timeliness of earnings. Financial Reporting Standard No. 3: Reporting Financial Performance (FRS 3) changed the way listed UK companies recognised bad news through ordinary or extraordinary items. FRS 3 tightened the definition of extraordinary items but gave wider discretion in classifying exceptional items. The results were that, after FRS 3, the asymmetric timeliness of earnings before extraordinary items increased and the association of earnings conservatism with discretionary accruals was weaker.
    Relation: Accounting and Business Research, 41(4), 393-410
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1080/00014788.2011.573662
    DOI: 10.1080/00014788.2011.573662
    Appears in Collections:[會計學系] 期刊論文

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