Explaining the accrual anomaly : evidence from size and market conditions
Year of publication: |
2019
|
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Authors: | Pan, Shanshan ; Xu, Zhaohui |
Published in: |
Quarterly journal of finance & accounting : QJFA. - Omaha, Neb. : Creighton Univ., ISSN 1939-8123, ZDB-ID 2432432-2. - Vol. 57.2019, 1/2, p. 69-106
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Subject: | accural anomaly | mispricing | firm size | limits-to-arbitrage | financial crisis | Betriebsgröße | Firm size | Finanzkrise | Financial crisis | Rückstellung | Accrual | Börsenkurs | Share price | Kapitaleinkommen | Capital income |
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