The q-theory approach to understanding the accrual anomaly
Year of publication: |
2010
|
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Authors: | Wu, Jin ; Zhang, Lu ; Zhang, X. Frank |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 48.2010, 1, p. 177-223
|
Subject: | Betriebliche Investitionstheorie | Corporate investment theory | Diskontierung | Discounting | Rückstellung | Accrual | Nettoumlaufvermögen | Working capital | Tobins Q | Tobin's Q |
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