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 constru...
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| Published in: | BAR - Brazilian Administration Review |
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| Main Authors: | , , |
| Format: | Artigo |
| Language: | Inglês |
| Published: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2012
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| Subjects: | |
| Online Access: | https://www.redalyc.org/articulo.oa?id=84123767004 |
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