Accrual anomaly in the Brazilian capital market
Author:
Affiliation:
1. Universidade Federal de Santa Catarina, Brazil
2. Fucape Business School, Brazil
Publisher
FapUNIFESP (SciELO)
Subject
Strategy and Management
Link
http://www.scielo.br/pdf/bar/v9n4/aop0612.pdf
Reference44 articles.
1. An integrated view of tests of rationality, market efficiency and the short-run neutrality of monetary policy;Abel A. B.;Journal of Monetary Economics,1983
2. Accruals and future stock returns: tests of the naive investor hypothesis;Ali A.;Journal of Accounting, Auditing & Finance,2000
3. Corporate governance and adr effects on earnings quality in the Brazilian capital markets;Almeida J.;Corporate Ownership of Control,2009
4. The effect of institutional factors on properties of accounting earnings: international evidence;Ball R.;Journal of Accounting and Economics,2000
5. Accounting-based stock price anomalies: separating market inefficiencies from risk;Bernard V. L.;Contemporary Accounting Research,1997
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1. Differential impact of earnings management on the accrual anomaly;Journal of Asset Management;2021-09-13
2. Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil;Journal of International Financial Management & Accounting;2021-06-23
3. Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment;BAR - Brazilian Administration Review;2020
4. Effects of institutional factors on the accruals anomaly in Latin America;Journal of International Accounting, Auditing and Taxation;2019-09
5. Relación entre indicadores económicos y precio de acciones en empresas brasileñas;Revista Facultad de Ciencias Económicas;2019-06-30
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