Fundamentals or managerial discretion? : the relationship between accrual variability and future stock return volatility
Yaowen Shan, Stephen Taylor and Terry Walter
| Year of publication: |
2013
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|---|---|
| Authors: | Shan, Yaowen ; Taylor, Stephen L. ; Walter, Terry S. |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 49.2013, 4, p. 441-475
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| Subject: | Accruals variability | Fundamental and discretionary components | Managerial discretion | Stock return volatility | Systematic and idiosyncratic risk | Volatilität | Volatility | Kapitaleinkommen | Capital income | Theorie | Theory | Börsenkurs | Share price | Führungskräfte | Managers | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010236028