Earnings-based and accrual-based market anomalies: one effect or two?

Article Abstract:

Research is presented concerning the market mispricing which arises from the accrual pricing anomaly for quarterly data held in annual data holds. The relationship between post-earnings announcement drift anomaly and market mispricing is discussed.

Accrual Accounting, Research, Accounting, Markets (Economics), Accrual basis accounting

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Stock repurchases as an earnings management device

Article Abstract:

An earnings per share evaluation model for calculating share repurchases is presented.

Models, Analysis, Earnings per share, Securities trading

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The effects of corporate governance on firmsE credit ratings

Article Abstract:

The influence of corporate governance on a firm's market ratings is analyzed.

Management dynamics, Management, Corporate governance, Credit ratings, Company business management

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