Effects of institutional factors on the accruals anomaly in Latin America
Year of publication: |
2019
|
---|---|
Authors: | Moreira, Jeíce Catrine Cordeiro ; Lima, Gerlando A. S. Franco de ; Góis, Alan Diógenes |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 36.2019, p. 1-12
|
Subject: | Institutional factors | Abnormal returns | Accruals anomaly | Latin America | Lateinamerika | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Institutionenökonomik | Institutional economics | Institutionelle Infrastruktur | Institutional infrastructure | Rechnungsabgrenzung | Accruals and deferrals |
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