क्यूआर कोड

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...

पूर्ण विवरण

में बचाया:
ग्रंथसूची विवरण
में प्रकाशित:BAR - Brazilian Administration Review
मुख्य लेखकों: César Medeiros Cupertino, Antônio Lopo Martinez, Newton Carneiro Affonso da Costa Jr.
स्वरूप: Artigo
भाषा:Inglês
प्रकाशित: Associação Nacional de Pós-Graduação e Pesquisa em Administração 2012
विषय:
ऑनलाइन पहुंच:https://www.redalyc.org/articulo.oa?id=84123767004
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