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Rules- versus judgement-based accounting disclosure in the UK

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  • Emmanuel, Clive
  • Garrod, Neil

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  • Emmanuel, Clive & Garrod, Neil, 2004. "Rules- versus judgement-based accounting disclosure in the UK," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 441-455.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:6:p:441-455
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    Cited by:

    1. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    2. Pernilla Broberg & Torbjörn Tagesson & Sven-Olof Collin, 2010. "What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 351-377, November.
    3. John Francis McKernan & Katarzyna Kosmala, 2007. "Doing the truth: religion – deconstruction – justice, and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 729-764, September.

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