search query: @author Walker, M. / total: 34
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| Author: | Walker, M. Louvari, E. |
| Title: | The determinants of voluntary disclosure adjusted earnings per share measures by UK quoted companies |
| Journal: | Accounting and Business Research
2003 : VOL. 33:4, p. 295-309 |
| Index terms: | Disclosure Earnings United Kingdom |
| Language: | eng |
| Abstract: | The variety of disclosure practices employed by UK companies are described and explained in this study to report earnings per share measures following the introduction of FRS3. Additionally to describing the practices of UK companies an econometric model is constructed designed to disclose additional earnings per share measures. It is concluded that the willingness of companies to disclose alternative earnings per share measures is driven by two main types of considerations. |
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