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| Author: | Lin, S. Walker, M. |
| Title: | FRS3 earnings, headline earnings, and accounting-based valuation models |
| Journal: | Accounting and Business Research
2000 : AUTUMN, VOL. 30:4, p. 299-306 |
| Index terms: | Incomes Models Share valuation Accounting Financial reporting Standards United Kingdom |
| Language: | eng |
| Abstract: | This paper reports an empirical analysis of the explanatory value of accounting measures of earnings and book value for the cross-section of UK share prices following the implementation of FRS3. We consider the joint and incremental explanatory value for share price of book value per share and two measures of earnings per share. Accounting theorists have never agreed on the extent to which financial reporting should be driven by a balance sheet or an earnings perspective. This paper attempts to make a modest contribution to these debates. |
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