Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return
Thenegative relation between accruals and future return, knownas accrualanomaly, introduced by sloan (1996) in accounting literature. He represented that accrual mispricing is the cause of this anomaly. Moreover, the results of resutek,s research (2010) presented intangible return as an effective fa...
Guardado en:
Autores principales: | Darush Foroghi, Hadi Amiri, Narges Hamidian |
---|---|
Formato: | article |
Lenguaje: | FA |
Publicado: |
Shahid Bahonar University of Kerman
2012
|
Materias: | |
Acceso en línea: | https://doaj.org/article/3724cd471b0d4cb79c2ea18477e0afa7 |
Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
Ejemplares similares
-
Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns
por: Esfandiar Malekian Kallehbasti, et al.
Publicado: (2016) -
Earnings-Based Anomaly, Accrual-Based Anomaly
and the Relationship between Them
por: Gholamreza Karami, et al.
Publicado: (2015) -
The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE)
por: Hamid Haghighat, et al.
Publicado: (2011) -
Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach
por: Yuones Badavar Nahandi (Ph.D), et al.
Publicado: (2018) -
Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns
por: Noushin Ahmadi, et al.
Publicado: (2020)