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...

תיאור מלא

שמור ב:
מידע ביבליוגרפי
הוצא לאור ב:BAR - Brazilian Administration Review
Main Authors: César Medeiros Cupertino, Antônio Lopo Martinez, Newton Carneiro Affonso da Costa Jr.
פורמט: Artigo
שפה:Inglês
יצא לאור: Associação Nacional de Pós-Graduação e Pesquisa em Administração 2012
נושאים:
Administración y Contabilidad
Accrual anomaly
earnings quality
persistence of accruals
גישה מקוונת:https://www.redalyc.org/articulo.oa?id=84123767004
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