Have existing theories explained the accrual anomaly? : an evaluation based on the decomposition method
Zhi-an Hu, Zhuo Huang, Dawei Lin, Zhimin Qiu
| Year of publication: |
2022
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|---|---|
| Authors: | Hu, Zhi-an ; Huang, Zhuo ; Lin, Dawei ; Qiu, Zhimin |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 3, p. 3645-3675
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| Subject: | Information asymmetry | Accrual anomaly | Arbitrage costs | Asset pricing | Market efficiency | Effizienzmarkthypothese | Efficient market hypothesis | Asymmetrische Information | Asymmetric information | Rückstellung | Accrual | Theorie | Theory | Börsenkurs | Share price | CAPM | Arbitrage | Rechnungsabgrenzung | Accruals and deferrals |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.12900 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013468227