Behavioral theories and the pricing of IPOs' discretionary current accruals
| Year of publication: |
2011
|
|---|---|
| Authors: | Li, Xu |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 37.2011, 1, p. 87-104
|
| Subject: | Market efficiency | Behavioral theories | Discretionary accruals | IPOs | Limited arbitrage | Börsengang | Initial public offering | Effizienzmarkthypothese | Efficient market hypothesis | Rückstellung | Accrual | Theorie | Theory | Börsenkurs | Share price | Arbitrage | Emissionskurs | Offering price | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | CAPM |
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