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Author:Breton, G.
Taffler, R.
Title:Creative accounting and investment analyst response
Journal:Accounting and Business Research
1995 : SPRING, VOL. 25:98, p. 81-92
Index terms:ACCOUNTING
RESEARCH
INVESTMENT
Language:eng
Abstract:This paper investigates the impact of window dressing on stockbroker analyst evaluation of a company's annual accounting numbers. A new methodological approach is used involving a laboratory experiment in which a large sample of experienced investment analysts drawn from five of the top London houses processes real company accounts. The research was conducted in the first half of 1990 at the end of a long bull market.
SCIMA record nr: 130736
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