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| Author: | Cotter, J. Hutchinson, R. |
| Title: | The impact of accounting reporting techniques on earnings enhancement in the UK retailing sector |
| Journal: | International Review of Retail, Distribution and Consumer Research
1999 : APR, VOL. 9:2, p. 147-162 |
| Index terms: | RETAILING ACCOUNTING UNITED KINGDOM |
| Language: | eng |
| Abstract: | A view has developed among some retailing researchers that financial markets have, from time to time, unduly favoured the retail sector in th U.K. 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. |
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