Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
| Year of publication: |
2006
|
|---|---|
| Authors: | Mashruwala, Christina ; Rajgopal, Shivaram ; Shevlin, Terry |
| Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 42.2006, 1-2, p. 3-33
|
| Publisher: |
Elsevier |