search query: @indexterm NUMERICAL ANALYSIS / total: 24
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| Author: | Vergoossen, R. G. A. |
| Title: | Changes in accounting policies and investment analysts' fixation on accounting figures |
| Journal: | Accounting, Organizations and Society
1997 : AUG, VOL. 22:6, p. 589-607 |
| Index terms: | ACCOUNTING POLICY CHANGE INVESTMENT ANALYSIS BIAS NUMERICAL ANALYSIS |
| Language: | eng |
| Abstract: | This paper focuses on the extent to which investment analysts appear to be fixated on accounting figures, the extent to which they take changes in accounting policies into consideration when analysing financial statements. The paper examines actual reports made by investment analysts in contrast to similar research in experimental settings. The way in which investment analysts deal with changes in accounting policies was examined. An examination was made to whether the level of fixation of investment analysts is determined by: the level of disclosure concerning the accounting change; the moment the accounting change is announced first time; the type of accounting change; the employer of the investment analysts. |
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