Zobrazeno 1 - 10
of 48
pro vyhledávání: '"Accruals anomaly"'
Autor:
Hiroaki Isoyama
Publikováno v:
Cogent Economics & Finance, Vol 12, Iss 1 (2024)
AbstractAccruals are regarded as investments in working capital and are an integral component in the growth process of firms. By assuming asymmetry of information among investors when predicting the returns on such investments, investors are exposed
Externí odkaz:
https://doaj.org/article/6809a592f1d94ff390effce1b5d567fb
Publikováno v:
Journal of Asset Management and Financing, Vol 7, Iss 4, Pp 31-48 (2019)
This study examines whether sophisticated investors implement traditional accruals strategy and percent accruals strategy. Moreover we compare the amount of excess return and risk adjusted return of accruals strategy sophisticated investors and of th
Externí odkaz:
https://doaj.org/article/ad5f87c089254197aa37207202308326
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 16, Iss 62, Pp 69-95 (2019)
One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that conser
Externí odkaz:
https://doaj.org/article/e123ff05ecd945a9af0ea36c7e7d0e48
Akademický článek
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Publikováno v:
Journal of Applied Accounting Research, 2018, Vol. 19, Issue 4, pp. 500-517.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-03-2017-0043
Autor:
Muresan, Diana
Publikováno v:
SEA – Practical Application of Science. III(07):393-400
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=741565
Autor:
Diana MURESAN
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 393-400 (2015)
This paper reviews empirical research that apply Mishkin test for the examination of the existence of accruals anomaly using alternative approaches. Mishkin test is a test used in macro-econometrics for rational hypothesis, which test for the market
Externí odkaz:
https://doaj.org/article/04cb6ffb34424d689c1b7d444d91a54f
Publikováno v:
مجله دانش حسابداری, Vol 4, Iss 14, Pp 67-90 (2013)
To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with retu
Externí odkaz:
https://doaj.org/article/7ff48a14372f4ad2968e4b19e992376f
Akademický článek
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Publikováno v:
Journal of banking and finance, 2015, Vol.60, pp.224-238 [Peer Reviewed Journal]
e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
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e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
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Most of the literature on the idiosyncratic volatility anomaly has focused on plausible explanations for it based on investor preferences, investor irrationality or market characteristics. Surprisingly, the role of asset-pricing models and firm chara
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6bedb39d47c344dc1e0f5fe701e93bc5
https://doi.org/10.1016/j.jbankfin.2015.08.014
https://doi.org/10.1016/j.jbankfin.2015.08.014