Accrual Anomaly in the Brazilian Capital Market
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components (accruals and cash flows); and (b) that the con...
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| Autori principali: | , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2012-10-01
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| Serie: | BAR: Brazilian Administration Review |
| Soggetti: | |
| Accesso online: | http://www.anpad.org.br/periodicos/arq_pdf/a_1350.pdf |
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