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THE INFORMATION CONTENT OF UK ANNUAL EARNINGS ANNOUNCEMENTS: A NOTE
Author(s) -
Maingot Michael
Publication year - 1984
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1984.tb00050.x
Subject(s) - earnings , annual report , business , accounting
The study examined whether UK annual earnings possessed information or not, using Beaver's (1968) residual variance approach methodology. The research confirms results reported in other studies.