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~institution:"Tilburg University, Center for Economic Research"
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accrual anomaly
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agency theory of overvalued equity
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earnings management
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Kothari, S.P.
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Tilburg University, Center for Economic Research
Fakultät für Wirtschaftswissenschaften, Technische Universität München
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Ehrvervøkonomisk Institut, Institut for Økonomi
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Rimini Centre for Economic Analysis (RCEA)
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Southern Agricultural Economics Association - SAEA
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Agency Theory of Overvalued Equity as an Explanation for the
Accrual
Anomaly
Kothari, S.P.
;
Loutskina, E.
;
Nikolaev, V.
-
Tilburg University, Center for Economic Research
-
2006
explains the
accrual
anomaly
, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory …
Persistent link: https://www.econbiz.de/10011092647
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