Managerial discretion in accruals and informational efficiency
Year of publication: |
March/April 2017
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Authors: | Perotti, Pietro ; Windisch, David |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 44.2017, 3/4, p. 375-416
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Subject: | managerial discretion | abnormal accruals | informational efficiency | stock return variance ratios | Effizienzmarkthypothese | Efficient market hypothesis | Kapitaleinkommen | Capital income | Rückstellung | Accrual | Informationseffizienz | Informational efficiency | Rechnungsabgrenzung | Accruals and deferrals | Börsenkurs | Share price |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1111/jbfa.12241 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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