Effect of information disclosure and transparency ranking system on mispricing of accruals of Taiwanese firms
Year of publication: |
2015
|
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Authors: | Lee, Hsien-Li ; Lee, Hua |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 44.2015, 3, p. 445-471
|
Subject: | Accrual anomaly | Accrual mispricing | Investor sophistication | Rückstellung | Accrual | Taiwan | Unternehmenspublizität | Corporate disclosure | Rechnungsabgrenzung | Accruals and deferrals | Börsenkurs | Share price | Anlageverhalten | Behavioural finance | Effizienzmarkthypothese | Efficient market hypothesis | Informationswert | Information value |
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