A note coutioning against financial analysts' high reliance on profitability data: the case of the pharmaceutical and construction sectors in the UK
In this paper, the author puts forward several issues that need to be considered before a financial analyst can rely on profitability data when making inferences about a company's value. Two issues are addressed namely, the accrual accounting method and earnings management. In order to illustra...
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
1999
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| Online Access: | http://repo.uum.edu.my/785/1/Shamsul_Nahar_Abdullah.pdf http://repo.uum.edu.my/785/ http://ijms.uum.edu.my |
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