THE TIME SERIES PROPERTIES OF THE COMPONENTS OF CLEAN SURPLUS EARNINGS: UK EVIDENCE

Abstract

Journal of Business Finance & AccountingVolume 23, Issue 2 p. 159-183 THE TIME SERIES PROPERTIES OF THE COMPONENTS OF CLEAN SURPLUS EARNINGS: UK EVIDENCE John O'Hanlon, Corresponding Author John O'Hanlon The author is from the Department of Accounting and Finance, Lancaster University. The financial assistance of the Research Board of the Institute of Chartered Accountants in England and Wales is gratefully acknowledged. The author also wishes to thank Haresham Baharum, Harold Warburton and Stephen Young for their research assistance. The comments of Stephen Ryan and an anonymous referee are gratefully acknowledged.Address for correspondence: John O'Hanlon, Department of Accounting and Finance, Lancaster University, Lancaster LAI 4YX, UK.Search for more papers by this author John O'Hanlon, Corresponding Author John O'Hanlon The author is from the Department of Accounting and Finance, Lancaster University. The financial assistance of the Research Board of the Institute of Chartered Accountants in England and Wales is gratefully acknowledged. The author also wishes to thank Haresham Baharum, Harold Warburton and Stephen Young for their research assistance. The comments of Stephen Ryan and an anonymous referee are gratefully acknowledged.Address for correspondence: John O'Hanlon, Department of Accounting and Finance, Lancaster University, Lancaster LAI 4YX, UK.Search for more papers by this author First published: March 1996 https://doi.org/10.1111/j.1468-5957.1996.tb00904.xCitations: 6AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume23, Issue2March 1996Pages 159-183 RelatedInformation