MURESAN, Diana; SILAGHI, Monica Ioana POP - In: Romanian Journal of Economics 39 (2014) 2(48), pp. 121-132
This paper examines whether accruals anomaly is related to cross-country factors of the developed stock markets. The paper finds that the extensive use of an accrual accounting system or accounting standards with a spread ownership concentration may impact negatively the accruals anomaly in...