of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research …-Bicocca, Italy. His research and expertise focus on the circular economy (including financial, non-financial accounting, and …

Numerous studies claim that the accrual anomaly in the U.S. stock market is due mostly to temporary accounting … distortions arising from accrual accounting. We examine the validity of this explanation in an international setting. Across the … of accounting distortions on the pricing of the accrual component of earnings is stronger in markets with a higher level …

We survey recent research in accounting anomalies and fundamental analysis. We use forecasting of future earnings and … accounting information. We combine this with opinions from the academic and practitioner communities to critically evaluate key … clusters of papers about accounting anomalies and fundamental analysis disseminated over the last decade. Finally, we provide a …