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Perceptions of Performance: The Reactions of Analysts and Institutional Investors to FRS 3
1997
Accounting Finance & Governance Review
This paper explores the reactions ofanalysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions are elicited through an analysis of submissions to the Accounting Standards Board concerning FRED 1 (on which FRS 3 is based), a review of reactions to FRS 3 in the financial media and by way of a series of interviews with analysts and institutional investors. Those interviewed were generally supportive of FRS 3. The research finds little support among those
doi:10.52399/001c.35388
fatcat:supbln2bwzbonekndhjptcivmu