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| Author: | Clatworthy, M. Jones, M.J. |
| Title: | Overseas equity analysis by UK analysts and fund managers |
| Journal: | British Accounting Review
2008 : DEC, VOL. 40:4, p. 337-355 |
| Index terms: | accounting information financial reporting strategy funds equities investment analysis United Kingdom |
| Language: | eng |
| Abstract: | This paper investigates how U.K.-based analysts and fund managers (henceforth as: a-and-f-m.) cope with international differences in financial reporting systems when analysing overseas (here as: o-s.) equities. It is shown there to be a substantial reliance on sources other than the annual report by both groups when analyzing o-s. companies. There is also found considerable variation in the approach to analyzing equities internationally. Especially, there is found evidence on greater reliance on alternative sources to accounting information in countries characterized as having weak equity markets. The coping mechanisms employed by a-and-f-m. when analysing o-s. securities are explored. |
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