Voluntary disclosure of accounting ratios in the UK.

Anna Watson; Philip Shrives; Claire Marston

doi:10.1006/bare.2002.0213

Voluntary disclosure of accounting ratios in the UK.

Anna Watson, Philip Shrives, Claire Marston

Research output: Contribution to journal › Article › peer-review

264 Citations (Scopus)

Original language	English
Journal	British Accounting Review
DOIs	https://doi.org/10.1006/bare.2002.0213
Publication status	Published - Dec 2002

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10.1006/bare.2002.0213

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title = "Voluntary disclosure of accounting ratios in the UK.",

author = "Anna Watson and Philip Shrives and Claire Marston",

note = "Paper examines a specific aspect of disclosure, accounting ratios. Teaching of accounting tends to focus on interpretation via ratios. This is one of few papers that examine their disclosure. Using a sample of 313 companies examined over 5 years the paper rigorously tests seven hypotheses, thus advancing the field.",

year = "2002",

month = dec,

doi = "10.1006/bare.2002.0213",

language = "English",

journal = "British Accounting Review",

issn = "0890-8389",

publisher = "Academic Press",

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AU - Shrives, Philip

AU - Marston, Claire

N1 - Paper examines a specific aspect of disclosure, accounting ratios. Teaching of accounting tends to focus on interpretation via ratios. This is one of few papers that examine their disclosure. Using a sample of 313 companies examined over 5 years the paper rigorously tests seven hypotheses, thus advancing the field.

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Y1 - 2002/12

U2 - 10.1006/bare.2002.0213

DO - 10.1006/bare.2002.0213

M3 - Article

SN - 0890-8389

JO - British Accounting Review

JF - British Accounting Review

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