Why is the accrual anomaly not arbitraged away? : the role of idiosyncratic risk and transaction costs
Year of publication: |
2006
|
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Authors: | Mashruwala, Christina ; Rajgopal, Shivaram ; Shevlin, Terry |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 42.2006, 1/2, p. 3-33
|
Subject: | Finanzmarkt | Financial market | Arbitrage | Transaktionskosten | Transaction costs | Rechnungsabgrenzung | Accruals and deferrals | Theorie | Theory |
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