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Is there a value-relevance associated with the disclosure of a corporate mission? In this study the mission orientation of 143 UK listed companies are analysed according to their orientation towards shareholders, stakeholders, customers and markets. Performance is then analysed by means of multiple regressions, allowing for beta, gearing, size and...
This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies an...
The purpose of the article is to provide information concerning the attitude of finance directors, investment analysts and technical partners of professional accountancy firms towards the major issues in interim reports which should in turn contribute towards the development of successful accounting policies.
The relative accuracy of profit forecasts was analysed for six firms of brokers. ANOVA was used to look first at performance across industrial sectors, then between industries. Individual broker's forecasts were significantly different in accuracy on the first measure and in general levels of accuracy between industries in the second. When a consen...