Basilico, Elisabetta; Johnsen, Tommi - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
This article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine...