Risk versus anomaly : a new methodology applied to accruals
Year of publication: |
2015
|
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Authors: | Ohlson, James A. ; Bilinski, Pawel |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 5, p. 2057-2077
|
Subject: | the accrual anomaly | risk and anomaly explanations | new research method | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Wissenschaftliche Methode | Scientific method | Risiko | Risk | Börsenkurs | Share price | Theorie | Theory | Aktienmarkt | Stock market | Behavioral Accounting | Behavioral accounting |
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