Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them
Earnings-based anomaly, known as post-earnings announcement drift, could be regarded as delayed price response to earnings information that results in earning abnormal returns. The accrual anomaly refers to the fact that the current level of accruals is negatively related to abnormal returns over th...
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Auteurs principaux: | , |
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Format: | article |
Langue: | FA |
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Shahid Bahonar University of Kerman
2015
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Accès en ligne: | https://doaj.org/article/29eceabd7da34ce89f39baf38aa5b5ca |
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