Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Journal of business finance & accounting
1 (1974), S. 0
ISSN:
1468-5957
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
Evidence is presented to show that accounting reports do not necessarily represent the position and performince of firms, and that audit reports are ambiguous indicators of the quality of accounting information. As such, contemporary accounting practices contribute to ‘imperfection’ in the securities market, and hence are likely to lower the efficiency of the securities market in allocating resources to productive uses.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1468-5957.1974.tb00858.x
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