Vol. 4, Issue 1, 1997

The paper sets out a classification scheme developed to measure and analyse the increase in volume of Operating and Financial Review disclosures as a surrogate for improved quality.

This paper explores the reactions of analysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions are elicited through an analysis of submissions to the Accounting Standards Board.

This paper examines the market reaction, earnings performance and role of agency theory for a sample of dividend-initiating companies on the London Stock Exchange.

This paper re-examines the usefulness of beta in CAPM. We find that beta does not explain the cross-section of returns except for the months of January and April.

This paper examines first-year business students' experiences of accounting at second-level. A questionnaire was distributed to all first year students in Dublin City University Business School.

This paper discusses the importance of performance information and, through a longitudinal study of annual reports, examines changes over time.