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Perceptions of performance: the reactions of analysts and institutional investors to FRS 3

O hOgartaigh, Ciaran and Reilly, Eilish (1996) Perceptions of performance: the reactions of analysts and institutional investors to FRS 3. DCU Business School Research Paper Series. (Paper No. 14). Dublin City University Business School, Ireland. ISSN: 1393-290X

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Abstract

This paper explores the reactions of analysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions were elicited through an analysis of submissions to the Accounting Standards Board concerning FRED 1 (on which FRS 3 is based), a review of published reactions to FRS 3 and by way of a series of inverviews with analysts and institutional investors. Those interviewed were generally supportive of FRS 3. The research finds little support amont those interviewed for the arguments made by user groups and others during the development of FRS 3. The paper argues, based on the discussion with analysts and institutional investors and other research in the area, that although EPS is an important component of the language of such users, it is not the only word in their vocabulary.

Item Type:Working Paper (No. 14)
Refereed:No
Uncontrolled Keywords:FRS3; Financial Reporting;
Subjects:Business > Finance
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School > DCU Business School Research Paper Series
Publisher:Dublin City University Business School
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:2149
Deposited On:13 Nov 2008 15:30 by Rachel Keegan. Last Modified 17 Feb 2009 14:07

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